policyengine-us 1.351.3__py3-none-any.whl → 1.351.5__py3-none-any.whl

policyengine_us/reforms/reforms.py

@@ -63,9 +63,6 @@ from .ctc import (
     create_ctc_older_child_supplement_reform,
     create_ctc_additional_bracket_reform,
 )
-from .second_earner import (
-    create_second_earner_tax_reform,
-)
 from .snap import (
     create_abolish_snap_deductions_reform,
     create_abolish_snap_net_income_test_reform,
@@ -192,9 +189,6 @@ def create_structural_reforms_from_parameters(parameters, period):
     ctc_older_child_supplement = create_ctc_older_child_supplement_reform(
         parameters, period
     )
-    second_earner_tax_reform = create_second_earner_tax_reform(
-        parameters, period
-    )
     abolish_snap_deductions = create_abolish_snap_deductions_reform(
         parameters, period
     )
@@ -301,7 +295,6 @@ def create_structural_reforms_from_parameters(parameters, period):
         salt_phase_out,
         repeal_state_dependent_exemptions,
         ctc_older_child_supplement,
-        second_earner_tax_reform,
         abolish_snap_deductions,
         abolish_snap_net_income_test,
         dc_property_tax_credit,

policyengine_us/tests/policy/baseline/income/spm_unit_income_decile.yaml

@@ -55,21 +55,3 @@
         state_code: CA
   output:
     spm_unit_income_decile: 10
-
-- name: Zero weight SPM unit does not get assigned a decile
-  period: 2024
-  input:
-    people:
-      person1:
-        age: 30
-    spm_units:
-      spm_unit1:
-        members: [person1]
-        spm_unit_oecd_equiv_net_income: 25_000
-        spm_unit_weight: 0
-    households:
-      household1:
-        members: [person1]
-        state_code: CA
-  output:
-    spm_unit_income_decile: 0

policyengine_us/variables/household/income/spm_unit/spm_unit_income_decile.py

@@ -1,4 +1,5 @@
 from policyengine_us.model_api import *
+from microdf import MicroSeries
 
 
 class spm_unit_income_decile(Variable):
@@ -9,8 +10,6 @@ class spm_unit_income_decile(Variable):
     definition_period = YEAR
 
     def formula(spm_unit, period, parameters):
-        from microdf import MicroSeries
-
         income = spm_unit("spm_unit_oecd_equiv_net_income", period)
         weights = spm_unit("spm_unit_weight", period) * spm_unit.nb_persons()
         return MicroSeries(income, weights=weights).decile_rank()

{policyengine_us-1.351.3.dist-info → policyengine_us-1.351.5.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.351.3
+Version: 1.351.5
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.351.3.dist-info → policyengine_us-1.351.5.dist-info}/RECORD

@@ -3014,7 +3014,7 @@ policyengine_us/params_on_demand/gov/hhs/medicaid/geography/medicaid_rating_area
 policyengine_us/reforms/__init__.py,sha256=FPV8k2633kzUhbKUK8jC6yJONbnZ5n9zLAq2UL57KH4,113
 policyengine_us/reforms/dc_kccatc.py,sha256=LyGMfEKe-0TgQ-2vCYGOD8W-EGEW8_DgIqCQP89qDyg,4283
 policyengine_us/reforms/dc_tax_threshold_joint_ratio.py,sha256=G-5E1EJFGZ3VeUl_fuyj82nMIttHRNRdlT-x98koJrk,1633
-policyengine_us/reforms/reforms.py,sha256=GqiKd7dRYZS4vF-S9sra72FY_XWDZHTh7xOjjK5RY-Q,11932
+policyengine_us/reforms/reforms.py,sha256=9DUPk18pt7__WmlGSOLHU12Ym7XDdKCuaeqnEEidVyQ,11733
 policyengine_us/reforms/taxsim.py,sha256=bXNFWfjBX5USld1C7fziT6BBmRy-avz00QtL8WmCHy0,5276
 policyengine_us/reforms/winship.py,sha256=_q74Af1nkmoh0-M6PZJ2FcJAn6v5zf5sAEgvxjwHwyA,3069
 policyengine_us/reforms/additional_tax_bracket/__init__.py,sha256=087GDzojnzkbARUgGTQDMNVWJzjtNZvBGr46jfu1kXc,89
@@ -3083,8 +3083,6 @@ policyengine_us/reforms/reconciliation/reconciliation_charitable_deduction.py,sh
 policyengine_us/reforms/reconciliation/reconciliation_qbid_with_floor.py,sha256=EQWZ6d550cvFa1OTT9H2c6-076k0ooP1JKJqA77sjBU,2596
 policyengine_us/reforms/salt_phase_out/__init__.py,sha256=hrFYpSJFxELcG5l2xg38-3lT5oAqBpTGAxG8U5Jcd7E,73
 policyengine_us/reforms/salt_phase_out/salt_phase_out_reform.py,sha256=OfNb_kkd8ohfjchIStNaGtaphK-3eBPufWA2QTLzGlo,1823
-policyengine_us/reforms/second_earner/__init__.py,sha256=pTtUV6BuWBPjUyp_Bj6YDbN0pyygzFw4aiMwYSlYggI,79
-policyengine_us/reforms/second_earner/second_earner_tax_reform.py,sha256=iv33aMPnTModp0A3yRrI5ITrQUDLD5GuXEtPX_t7Quk,32572
 policyengine_us/reforms/snap/__init__.py,sha256=p98y33zLWFe0CMvINQzRAa6av-yHuejyBFYbciOEC4c,178
 policyengine_us/reforms/snap/abolish_snap_deductions.py,sha256=Ad4J4_qiCXa-ORIxWRCD372ITJiCRzdvqRedHOXX5dw,1032
 policyengine_us/reforms/snap/abolish_snap_net_income_test.py,sha256=KoWaDtPkYr5mLt-xcMT6UkmVcCo0UDRYaMVRfiCm9Rs,1166
@@ -5009,7 +5007,7 @@ policyengine_us/tests/policy/baseline/household/income/spm_unit/spm_unit_is_in_s
 policyengine_us/tests/policy/baseline/household/income/spm_unit/spm_unit_market_income.yaml,sha256=gd9JLw32eDURuKYPjxwQZhyRV_6JBWcAm8qk83Tpuus,276
 policyengine_us/tests/policy/baseline/household/income/spm_unit/spm_unit_net_income.yaml,sha256=lZorN8LQYPCNpHDriLdLbaJ8vg3kHHK_UIVcbo7tkdk,218
 policyengine_us/tests/policy/baseline/household/income/tax_unit/spouse_separate_adjusted_gross_income.yaml,sha256=zNhFBR3IFmCJjnScfTvpVfmUv3Xl-yIXKlFA3pNjwsg,373
-policyengine_us/tests/policy/baseline/income/spm_unit_income_decile.yaml,sha256=aPql88ytCKKZp_bxmH8yGgC8_4DW465xYyNqUsas6i0,1648
+policyengine_us/tests/policy/baseline/income/spm_unit_income_decile.yaml,sha256=1wLKnDqXKVBadZKYVGYlA1NpsS8VgHAlnV9JU97IRf4,1263
 policyengine_us/tests/policy/contrib/dc_kccatc.yaml,sha256=v4woAJveF3mZH6d4W3xAYlejcTIHTEQZM4nnenGNq-8,1786
 policyengine_us/tests/policy/contrib/dc_single_joint_threshold_ratio.yaml,sha256=vDMmkKdvjCtR8uweKDptp1gt05OI78Pm7GoIL0Apxxg,632
 policyengine_us/tests/policy/contrib/reported_state_income_tax.yaml,sha256=697RFAYWbmvD4LdQA-RHnIJ8nuu9wwEc2IRejdJ4QAQ,232
@@ -5052,7 +5050,6 @@ policyengine_us/tests/policy/contrib/reconciliation/reconciliation_cdcc.yaml,sha
 policyengine_us/tests/policy/contrib/reconciliation/reconciliation_charitable_deduction.yaml,sha256=FeuKCLKePa4G-bWVcCGiK5CFmxK3nwppH3xEqKCRZ50,2336
 policyengine_us/tests/policy/contrib/reconciliation/reconciliation_qbid_with_floor.yaml,sha256=GrZzqHljo8pYanbg3HQ0UapuVEgXkteq9gazH13wmxY,1386
 policyengine_us/tests/policy/contrib/salt_phase_out/salt_phase_out_reform.yaml,sha256=xOwKAjQm-c191Ig2JoosB541CrQ8Xl4SSfXqUvvZmps,3602
-policyengine_us/tests/policy/contrib/second_earner/second_earner_tax_reform.yaml,sha256=FAEAJplFE6y93Yo2y6ikOCjn6afbKzE168cU32_PcV0,10836
 policyengine_us/tests/policy/contrib/snap/abolish_snap_deductions.yaml,sha256=5pgcUuafSNIF2dWsBHMebB7YSrRq9svD0SkzJcvy6po,467
 policyengine_us/tests/policy/contrib/snap/abolish_snap_net_income_test.yaml,sha256=8zy1seb0mfTruajlBK01Vl1vajlABDQak0P-lWmwG98,427
 policyengine_us/tests/policy/contrib/snap_ea/mid_year_snap_ea_reform.py,sha256=ABpm6JVBoziFM3hKvil1xLkWOiz60c9UmcTl8rz_40E,410
@@ -8094,7 +8091,7 @@ policyengine_us/variables/household/income/spm_unit/spm_unit_capped_housing_subs
 policyengine_us/variables/household/income/spm_unit/spm_unit_energy_subsidy.py,sha256=4sikpqROToak71R57YEFthjxabRoVo0tK1XVMSMtxQ4,488
 policyengine_us/variables/household/income/spm_unit/spm_unit_energy_subsidy_reported.py,sha256=4FYjIyyXCK1Wsiakq1aFs9mItOGy4rrcTWOH4tbIrHU,271
 policyengine_us/variables/household/income/spm_unit/spm_unit_fips.py,sha256=5QDrBrIraBnRRSXwZfsTO-sIYLwdLORTiNdwBiUOalo,295
-policyengine_us/variables/household/income/spm_unit/spm_unit_income_decile.py,sha256=q2lPNxCvp1fUqIGGtdWpScTTRhGBuOADwLj0zL8semY,593
+policyengine_us/variables/household/income/spm_unit/spm_unit_income_decile.py,sha256=P7RIRqa1L-Nn-Rt_i0IkWN1NAbtiRmz2g9XUoNTYDDw,584
 policyengine_us/variables/household/income/spm_unit/spm_unit_is_in_deep_spm_poverty.py,sha256=epHelbN5RdzUM3DIVy_ON8Mf8N7Lc_-zxZ7CeJn-pq8,428
 policyengine_us/variables/household/income/spm_unit/spm_unit_is_in_spm_poverty.py,sha256=0fVppPyrvQuu4hBHbl44TfXrEaKyqX5oJqKMZHc9fcY,414
 policyengine_us/variables/household/income/spm_unit/spm_unit_market_income.py,sha256=GpSFUcSEsBYWVBZBR3VmdMgIMMMTHYCizvalPzlF0rk,228
@@ -8122,8 +8119,8 @@ policyengine_us/variables/input/farm_income.py,sha256=BEKxYmHNNnWJAAvULl5qZJigy5
 policyengine_us/variables/input/geography.py,sha256=XmBlgXhzBoLRKk6R8taVZHqUw1eU8MbNeGS9iJ7_l44,4506
 policyengine_us/variables/input/self_employment_income.py,sha256=PwsGz8R4lRikKWUYOhsC0qosNNLXq4f5SQmfw4S3mk8,511
 policyengine_us/variables/input/self_employment_income_before_lsr.py,sha256=E8fcX9Nlyqz8dziHhQv_euutdmoIwFMMWePUwbbwv_w,379
-policyengine_us-1.351.3.dist-info/METADATA,sha256=H83YtzILLEf2FVwXIgv5wrjoIGHRIw1gHsnTMIou1YM,1693
-policyengine_us-1.351.3.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.351.3.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.351.3.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.351.3.dist-info/RECORD,,
+policyengine_us-1.351.5.dist-info/METADATA,sha256=G7kIwoeS_BGXfygItInB6H8iTnl5VtB_6jtHffJJnt4,1693
+policyengine_us-1.351.5.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.351.5.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.351.5.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.351.5.dist-info/RECORD,,

policyengine_us/reforms/second_earner/__init__.py

@@ -1,3 +0,0 @@
-from .second_earner_tax_reform import (
-    create_second_earner_tax_reform,
-)

policyengine_us/reforms/second_earner/second_earner_tax_reform.py

@@ -1,820 +0,0 @@
-from policyengine_us.model_api import *
-
-
-def create_second_earner_tax() -> Reform:
-
-    class is_primary_earner(Variable):
-        value_type = bool
-        entity = Person
-        label = "Whether this person is the primary earner in their tax unit"
-        definition_period = YEAR
-
-        def formula(person, period, parameters):
-            earned_income = person("earned_income", period)
-            is_tax_unit_head_or_spouse = person(
-                "is_tax_unit_head_or_spouse", period
-            )
-            is_tax_unit_head = person("is_tax_unit_head", period)
-            is_tax_unit_dependent = person("is_tax_unit_dependent", period)
-
-            # Add dependent income to head's income
-            dependent_income = (earned_income * is_tax_unit_dependent).sum()
-            earner_income = earned_income * is_tax_unit_head_or_spouse
-            earner_income = where(
-                is_tax_unit_head,
-                earner_income + dependent_income,
-                earner_income,
-            )
-
-            max_income = person.tax_unit.max(earner_income)
-            return (earner_income == max_income) & (
-                (
-                    earner_income
-                    > person.tax_unit.max(
-                        where(~is_tax_unit_head, earner_income, 0)
-                    )
-                )
-                | is_tax_unit_head
-            )
-
-    class taxable_income_person(Variable):
-        value_type = float
-        entity = Person
-        label = "IRS taxable income for each person"
-        unit = USD
-        definition_period = YEAR
-
-        def formula(person, period, parameters):
-            agi = person("adjusted_gross_income_person", period)
-            exemption_amount = person.tax_unit("exemptions", period)
-            is_joint = person.tax_unit("tax_unit_is_joint", period)
-            exemptions = where(
-                is_joint, exemption_amount / 2, exemption_amount
-            )
-            deductions = person("taxable_income_deductions_person", period)
-            return max_(0, agi - exemptions - deductions)
-
-    class income_tax_main_rates(Variable):
-        value_type = float
-        entity = TaxUnit
-        definition_period = YEAR
-        label = "Income tax main rates"
-        reference = "https://www.law.cornell.edu/uscode/text/26/1"
-        unit = USD
-
-        def formula(tax_unit, period, parameters):
-            person = tax_unit.members
-            full_taxable_income = person("taxable_income_person", period)
-            is_tax_unit_head_or_spouse = person(
-                "is_tax_unit_head_or_spouse", period
-            )
-            cg_exclusion = (
-                tax_unit("capital_gains_excluded_from_taxable_income", period)
-                / 2
-            ) * is_tax_unit_head_or_spouse
-            taxinc = max_(0, full_taxable_income - cg_exclusion)
-            p = parameters(period).gov.irs.income
-            bracket_tops = p.bracket.thresholds
-            bracket_rates = p.bracket.rates
-            filing_status = tax_unit("filing_status", period)
-
-            # Determine primary and secondary earner incomes based on income size
-            is_tax_unit_dependent = person("is_tax_unit_dependent", period)
-
-            # Add dependent income to head's income
-            dependent_income = (taxinc * is_tax_unit_dependent).sum()
-            earner_taxinc = taxinc * is_tax_unit_head_or_spouse
-
-            is_primary_earner = person("is_primary_earner", period)
-            is_secondary_earner = (
-                is_tax_unit_head_or_spouse & ~is_primary_earner
-            )
-
-            taxable_income_primary_earner = where(
-                is_primary_earner, earner_taxinc + dependent_income, 0
-            ).sum()
-            taxable_income_secondary_earner = where(
-                is_secondary_earner, earner_taxinc, 0
-            ).sum()
-
-            # Calculate primary earner tax using actual filing status
-            primary_earner_tax = 0
-            bracket_bottom = 0
-            for i in range(1, len(list(bracket_rates.__iter__())) + 1):
-                b = str(i)
-                bracket_top = bracket_tops[b][filing_status]
-                primary_earner_tax += bracket_rates[b] * amount_between(
-                    taxable_income_primary_earner, bracket_bottom, bracket_top
-                )
-                bracket_bottom = bracket_top
-
-            # Calculate secondary earner tax using single filing status
-            secondary_earner_tax = 0
-            bracket_bottom = 0
-            single_status = "SINGLE"
-            for i in range(1, len(list(bracket_rates.__iter__())) + 1):
-                b = str(i)
-                bracket_top = bracket_tops[b][single_status]
-                secondary_earner_tax += bracket_rates[b] * amount_between(
-                    taxable_income_secondary_earner,
-                    bracket_bottom,
-                    bracket_top,
-                )
-                bracket_bottom = bracket_top
-
-            return primary_earner_tax + secondary_earner_tax
-
-    class basic_standard_deduction_person(Variable):
-        value_type = float
-        entity = Person
-        label = "Basic standard deduction"
-        definition_period = YEAR
-        unit = USD
-        reference = "https://www.law.cornell.edu/uscode/text/26/63#c_2"
-
-        def formula(person, period, parameters):
-            std = parameters(period).gov.irs.deductions.standard
-            filing_status = person.tax_unit("filing_status", period)
-            separate_filer_itemizes = person.tax_unit(
-                "separate_filer_itemizes", period
-            )
-            dependent_elsewhere = person.tax_unit(
-                "head_is_dependent_elsewhere", period
-            )
-            # Determine primary and secondary earners
-            is_tax_unit_head_or_spouse = person(
-                "is_tax_unit_head_or_spouse", period
-            )
-            is_primary_earner = person("is_primary_earner", period)
-            is_secondary_earner = (
-                is_tax_unit_head_or_spouse & ~is_primary_earner
-            )
-
-            # Calculate primary earner deduction using actual filing status
-            primary_deduction = std.amount[filing_status]
-
-            # Calculate secondary earner deduction using single filing status
-            secondary_deduction = std.amount["SINGLE"]
-            # Combine deductions based on earner status
-            standard_deduction = where(
-                is_primary_earner,
-                primary_deduction,
-                where(is_secondary_earner, secondary_deduction, 0),
-            )
-
-            standard_deduction_if_dependent = min_(
-                standard_deduction,
-                max_(
-                    std.dependent.additional_earned_income
-                    + person.tax_unit("tax_unit_earned_income", period),
-                    std.dependent.amount,
-                ),
-            )
-
-            return select(
-                [
-                    separate_filer_itemizes,
-                    dependent_elsewhere,
-                    True,
-                ],
-                [
-                    0,
-                    standard_deduction_if_dependent,
-                    standard_deduction,
-                ],
-            )
-
-    class additional_standard_deduction_person(Variable):
-        value_type = float
-        entity = Person
-        label = "Additional standard deduction for each person"
-        unit = USD
-        definition_period = YEAR
-        reference = "https://www.law.cornell.edu/uscode/text/26/63#f"
-
-        def formula(person, period, parameters):
-            std = parameters(period).gov.irs.deductions.standard
-            filing_status = person.tax_unit("filing_status", period)
-            is_blind = person("is_blind", period).astype(int)
-            age_threshold = parameters(
-                period
-            ).gov.irs.deductions.standard.aged_or_blind.age_threshold
-            is_aged = (person("age", period) >= age_threshold).astype(int)
-            aged_blind = is_blind + is_aged
-            primary_earner = person("is_primary_earner", period)
-            amount = where(
-                primary_earner,
-                std.aged_or_blind.amount[filing_status],
-                std.aged_or_blind.amount["SINGLE"],
-            )
-            return aged_blind * amount
-
-    class bonus_guaranteed_deduction_person(Variable):
-        value_type = float
-        entity = Person
-        label = "Bonus guaranteed deduction"
-        unit = USD
-        definition_period = YEAR
-        reference = "https://waysandmeans.house.gov/malliotakis-steel-lead-legislation-to-provide-tax-relief-to-working-families/"
-
-        def formula(person, period, parameters):
-            filing_status = person.tax_unit("filing_status", period)
-            wftca = parameters(
-                period
-            ).gov.contrib.congress.wftca.bonus_guaranteed_deduction
-            primary_earner = person("is_primary_earner", period)
-            amount = where(
-                primary_earner,
-                wftca.amount[filing_status],
-                wftca.amount["SINGLE"],
-            )
-            agi = person("adjusted_gross_income_person", period)
-            threshold = where(
-                primary_earner,
-                wftca.phase_out.threshold[filing_status],
-                wftca.phase_out.threshold["SINGLE"],
-            )
-            income_in_phase_out_region = max_(agi - threshold, 0)
-            reduction = wftca.phase_out.rate * income_in_phase_out_region
-            return max_(amount - reduction, 0)
-
-    class standard_deduction_person(Variable):
-        value_type = float
-        entity = Person
-        label = "Standard deduction for each person"
-        unit = USD
-        definition_period = YEAR
-        reference = "https://www.law.cornell.edu/uscode/text/26/63#c"
-
-        def formula(person, period, parameters):
-            basic_deduction = person("basic_standard_deduction_person", period)
-            additional_deduction = person(
-                "additional_standard_deduction_person", period
-            )
-            bonus_deduction = person(
-                "bonus_guaranteed_deduction_person", period
-            )
-            return basic_deduction + additional_deduction + bonus_deduction
-
-    class taxable_income_deductions_person(Variable):
-        value_type = float
-        entity = Person
-        label = "Taxable income deductions for each person"
-        unit = USD
-        definition_period = YEAR
-
-        def formula(person, period, parameters):
-            itemizes = person.tax_unit("tax_unit_itemizes", period)
-            is_joint = person.tax_unit("tax_unit_is_joint", period)
-            deductions_if_itemizing_amount = person.tax_unit(
-                "taxable_income_deductions_if_itemizing", period
-            )
-            deductions_if_itemizing = where(
-                is_joint,
-                deductions_if_itemizing_amount / 2,
-                deductions_if_itemizing_amount,
-            )
-            standard_deduction = person("standard_deduction_person", period)
-            qbid = person("qualified_business_income_deduction_person", period)
-            return where(
-                itemizes, deductions_if_itemizing, standard_deduction + qbid
-            )
-
-    class net_capital_gain_person(Variable):
-        value_type = float
-        entity = Person
-        label = "Net capital gain"
-        unit = USD
-        documentation = (
-            "The excess of net long-term capital gain over net short-term capital"
-            'loss, plus qualified dividends (the definition of "net capital gain"'
-            "which applies to 26 U.S.C. § 1(h) from § 1(h)(11))."
-        )
-        definition_period = YEAR
-        reference = dict(
-            title="26 U.S. Code § 1222(11)",
-            href="https://www.law.cornell.edu/uscode/text/26/1222#11",
-        )
-
-        def formula(person, period, parameters):
-            lt_capital_gain = person("long_term_capital_gains", period)
-            st_capital_loss = -person("short_term_capital_gains", period)
-            net_cap_gain = max_(0, lt_capital_gain - st_capital_loss)
-            qual_div_income = person("qualified_dividend_income", period)
-            return net_cap_gain + qual_div_income
-
-    class adjusted_net_capital_gain_person(Variable):
-        value_type = float
-        entity = Person
-        label = "Adjusted net capital gain"
-        unit = USD
-        documentation = "The excess of net long-term capital gain over net short-term capital loss."
-        definition_period = YEAR
-        reference = dict(
-            title="26 U.S. Code § 1(h)(3)",
-            href="https://www.law.cornell.edu/uscode/text/26/1#h_3",
-        )
-        defined_for = "is_tax_unit_head_or_spouse"
-
-        def formula(person, period, parameters):
-            net_capital_gain = person("net_capital_gain_person", period)
-            # The law actually uses the original definition of 'net capital gain' which does not include
-            # qualified dividend income, but separately adds qualified dividends here. The definition of
-            # 'net capital gain' in the variable 'net_capital_gain' actually has some very specific exclusion
-            # criteria for particular types of dividends and companies, so it's not an *exact* fit to the
-            # definition here, but it's a good enough approximation. See 26 U.S. Code § 1(h)(11)(B) for the
-            # definition of 'net capital gain' for the above variable, and 26 U.S. Code § 1(h)(3) for the definition
-            # of adjusted net capital gain (this variable).
-            qualified_dividend_income = person(
-                "qualified_dividend_income", period
-            )
-            is_joint = person.tax_unit("tax_unit_is_joint", period)
-            divisor = where(is_joint, 2, 1)
-            unrecaptured_s_1250_gain = (
-                person.tax_unit("unrecaptured_section_1250_gain", period)
-                / divisor
-            )
-            cg_28_pct_rate_gain = (
-                person.tax_unit("capital_gains_28_percent_rate_gain", period)
-                / divisor
-            )
-            net_gains_less_dividends = max_(
-                0,
-                net_capital_gain - qualified_dividend_income,
-            )
-            reduced_capital_gains = max_(
-                net_gains_less_dividends
-                - (unrecaptured_s_1250_gain + cg_28_pct_rate_gain),
-                0,
-            )
-            return reduced_capital_gains + qualified_dividend_income
-
-    class capital_gains_tax(Variable):
-        value_type = float
-        entity = TaxUnit
-        label = "Maximum income tax after capital gains tax"
-        unit = USD
-        definition_period = YEAR
-
-        def formula(tax_unit, period, parameters):
-            person = tax_unit.members
-            net_cg = person("net_capital_gain_person", period)
-            taxable_income = person("taxable_income_person", period)
-            adjusted_net_cg = min_(
-                person("adjusted_net_capital_gain_person", period),
-                taxable_income,
-            )  # ANCG is referred to in all cases as ANCG or taxable income if less.
-
-            cg = parameters(period).gov.irs.capital_gains
-
-            excluded_cg = tax_unit(
-                "capital_gains_excluded_from_taxable_income", period
-            )
-            non_cg_taxable_income = max_(0, taxable_income - excluded_cg)
-
-            filing_status = tax_unit("filing_status", period)
-            is_tax_unit_head_or_spouse = person(
-                "is_tax_unit_head_or_spouse", period
-            )
-            is_primary_earner = person("is_primary_earner", period)
-            is_secondary_earner = (
-                is_tax_unit_head_or_spouse & ~is_primary_earner
-            )
-            is_tax_unit_dependent = person("is_tax_unit_dependent", period)
-            # Split capital gains between primary and secondary earners
-            primary_cg = where(is_primary_earner, adjusted_net_cg, 0)
-            secondary_cg = where(is_secondary_earner, adjusted_net_cg, 0)
-            dependent_cg = where(
-                is_tax_unit_dependent, adjusted_net_cg, 0
-            ).sum()
-            primary_cg += dependent_cg  # Add dependent gains to primary earner
-
-            # Calculate primary earner capital gains tax (using filing status thresholds)
-            first_threshold_primary = cg.brackets.thresholds["1"][
-                filing_status
-            ]
-            second_threshold_primary = cg.brackets.thresholds["2"][
-                filing_status
-            ]
-
-            # Calculate secondary earner capital gains tax (using single thresholds)
-            first_threshold_secondary = cg.brackets.thresholds["1"]["SINGLE"]
-            second_threshold_secondary = cg.brackets.thresholds["2"]["SINGLE"]
-
-            # Calculate brackets for primary earner
-            primary_cg_in_first = clip(primary_cg, 0, first_threshold_primary)
-            primary_cg_in_second = clip(
-                primary_cg - first_threshold_primary,
-                0,
-                second_threshold_primary - first_threshold_primary,
-            )
-            primary_cg_in_third = max_(
-                0, primary_cg - second_threshold_primary
-            )
-
-            # Calculate brackets for secondary earner
-            secondary_cg_in_first = clip(
-                secondary_cg, 0, first_threshold_secondary
-            )
-            secondary_cg_in_second = clip(
-                secondary_cg - first_threshold_secondary,
-                0,
-                second_threshold_secondary - first_threshold_secondary,
-            )
-            secondary_cg_in_third = max_(
-                0, secondary_cg - second_threshold_secondary
-            )
-
-            # Calculate total capital gains tax
-            main_cg_tax = (
-                (primary_cg_in_first + secondary_cg_in_first)
-                * cg.brackets.rates["1"]
-                + (primary_cg_in_second + secondary_cg_in_second)
-                * cg.brackets.rates["2"]
-                + (primary_cg_in_third + secondary_cg_in_third)
-                * cg.brackets.rates["3"]
-            )
-            is_joint = tax_unit("tax_unit_is_joint", period)
-            divisor = where(is_joint, 2, 1)
-            unrecaptured_s_1250_gain = (
-                tax_unit("unrecaptured_section_1250_gain", period) / divisor
-            )
-            qualified_dividends = (
-                add(tax_unit, period, ["qualified_dividend_income"]) / divisor
-            )
-            max_taxable_unrecaptured_gain = min_(
-                unrecaptured_s_1250_gain,
-                max_(0, net_cg - qualified_dividends),
-            )
-            unrecaptured_gain_deduction = max_(
-                non_cg_taxable_income + net_cg - taxable_income,
-                0,
-            )
-            taxable_unrecaptured_gain = max_(
-                max_taxable_unrecaptured_gain - unrecaptured_gain_deduction,
-                0,
-            )
-
-            unrecaptured_gain_tax = (
-                cg.unrecaptured_s_1250_rate * taxable_unrecaptured_gain
-            )
-
-            remaining_cg_tax = (
-                tax_unit("capital_gains_28_percent_rate_gain", period)
-                * cg.other_cg_rate
-            ) / divisor
-            return tax_unit.sum(
-                main_cg_tax + unrecaptured_gain_tax + remaining_cg_tax
-            )
-
-    class amt_excluded_deductions_person(Variable):
-        value_type = float
-        entity = Person
-        definition_period = YEAR
-        label = "AMT taxable income excluded deductions"
-        unit = USD
-        reference = "https://www.law.cornell.edu/uscode/text/26/55#b_2"
-
-        def formula(person, period, parameters):
-            itemizing = person.tax_unit("tax_unit_itemizes", period)
-            standard_deduction = person("standard_deduction_person", period)
-            is_joint = person.tax_unit("tax_unit_is_joint", period)
-            divisor = where(is_joint, 2, 1)
-            salt_deduction = (
-                person.tax_unit("salt_deduction", period) / divisor
-            )
-            return where(itemizing, salt_deduction, standard_deduction)
-
-    class amt_income_person(Variable):
-        value_type = float
-        entity = Person
-        definition_period = YEAR
-        label = "AMT taxable income"
-        unit = USD
-        reference = "https://www.law.cornell.edu/uscode/text/26/55#b_2"
-        defined_for = "is_tax_unit_head_or_spouse"
-
-        def formula(person, period, parameters):
-            taxable_income = person("taxable_income_person", period)
-            deductions = person("amt_excluded_deductions_person", period)
-            is_joint = person.tax_unit("tax_unit_is_joint", period)
-            divisor = where(is_joint, 2, 1)
-            separate_addition = (
-                person.tax_unit("amt_separate_addition", period) / divisor
-            )
-            return taxable_income + deductions + separate_addition
-
-    class alternative_minimum_tax(Variable):
-        value_type = float
-        entity = TaxUnit
-        definition_period = YEAR
-        label = "Alternative Minimum Tax"
-        unit = USD
-        documentation = "Alternative Minimum Tax (AMT) liability"
-
-        def formula(tax_unit, period, parameters):
-            person = tax_unit.members
-            amt_income = person("amt_income_person", period)
-            # Form 6251, Part II top
-            p = parameters(period).gov.irs.income.amt
-            phase_out = p.exemption.phase_out
-            filing_status = tax_unit("filing_status", period)
-
-            # Split calculations for primary and secondary earners
-            is_primary_earner = person("is_primary_earner", period)
-            is_secondary_earner = (
-                person("is_tax_unit_head_or_spouse", period)
-                & ~is_primary_earner
-            )
-            is_tax_unit_dependent = person("is_tax_unit_dependent", period)
-
-            # Primary earner uses filing status thresholds
-            primary_base_exemption = p.exemption.amount[filing_status]
-            primary_phase_out_start = phase_out.start[filing_status]
-
-            # Secondary earner uses single thresholds
-            secondary_base_exemption = p.exemption.amount["SINGLE"]
-            secondary_phase_out_start = phase_out.start["SINGLE"]
-
-            # Calculate income for each earner
-            primary_income = where(is_primary_earner, amt_income, 0)
-            secondary_income = where(is_secondary_earner, amt_income, 0)
-            dependent_income = where(
-                is_tax_unit_dependent, amt_income, 0
-            ).sum()
-            primary_income += (
-                dependent_income  # Add dependent income to primary
-            )
-
-            # Calculate exemption amounts
-            primary_excess = max_(0, primary_income - primary_phase_out_start)
-            secondary_excess = max_(
-                0, secondary_income - secondary_phase_out_start
-            )
-
-            primary_exemption = max_(
-                0, primary_base_exemption - phase_out.rate * primary_excess
-            )
-            secondary_exemption = max_(
-                0, secondary_base_exemption - phase_out.rate * secondary_excess
-            )
-
-            age_head = tax_unit("age_head", period)
-            child = parameters(period).gov.irs.dependent.ineligible_age
-            young_head = (age_head != 0) & (age_head < child.non_student)
-            no_or_young_spouse = (
-                tax_unit("age_spouse", period) < child.non_student
-            )
-            adj_earnings = person("adjusted_earnings", period)
-            child_amount = p.exemption.child.amount
-
-            kiddie_tax_exemption_cap_applies = young_head & no_or_young_spouse
-            exemption_cap = where(
-                kiddie_tax_exemption_cap_applies,
-                adj_earnings + child_amount,
-                np.inf,
-            )
-            primary_exemption = min_(primary_exemption, exemption_cap)
-            secondary_exemption = min_(secondary_exemption, exemption_cap)
-
-            # Calculate taxable income
-            taxable_income = person("taxable_income_person", period)
-            # Do not add back deduction for filers subject to the kiddie tax
-            primary_applied_income = where(
-                kiddie_tax_exemption_cap_applies,
-                where(is_primary_earner, taxable_income, 0),
-                primary_income,
-            )
-            secondary_applied_income = where(
-                kiddie_tax_exemption_cap_applies,
-                where(is_secondary_earner, taxable_income, 0),
-                secondary_income,
-            )
-
-            primary_reduced_income = max_(
-                0, primary_applied_income - primary_exemption
-            )
-            secondary_reduced_income = max_(
-                0, secondary_applied_income - secondary_exemption
-            )
-
-            # Calculate bracket fractions
-            primary_bracket_fraction = where(
-                filing_status == filing_status.possible_values.SEPARATE,
-                0.5,
-                1.0,
-            )
-            secondary_bracket_fraction = (
-                1.0  # Single always uses full brackets
-            )
-
-            # Calculate tax thresholds
-            primary_tax_threshold = (
-                p.brackets.thresholds[-1] * primary_bracket_fraction
-            )
-            secondary_tax_threshold = (
-                p.brackets.thresholds[-1] * secondary_bracket_fraction
-            )
-
-            lower_rate = p.brackets.rates[0]
-            higher_rate = p.brackets.rates[1]
-
-            # Calculate tax for primary earner
-            primary_lower_tax = (
-                min_(primary_reduced_income, primary_tax_threshold)
-                * lower_rate
-            )
-            primary_higher_tax = (
-                max_(0, primary_reduced_income - primary_tax_threshold)
-                * higher_rate
-            )
-
-            # Calculate tax for secondary earner
-            secondary_lower_tax = (
-                min_(secondary_reduced_income, secondary_tax_threshold)
-                * lower_rate
-            )
-            secondary_higher_tax = (
-                max_(0, secondary_reduced_income - secondary_tax_threshold)
-                * higher_rate
-            )
-
-            # Combine taxes
-            reduced_income_tax = (
-                primary_lower_tax
-                + primary_higher_tax
-                + secondary_lower_tax
-                + secondary_higher_tax
-            )
-
-            dwks10, dwks13, dwks14, dwks19, e24515 = [
-                add(tax_unit, period, [variable])
-                for variable in [
-                    "dwks10",
-                    "dwks13",
-                    "dwks14",
-                    "dwks19",
-                    "unrecaptured_section_1250_gain",
-                ]
-            ]
-            form_6251_part_iii_required = np.any(
-                [
-                    variable > 0
-                    for variable in [
-                        dwks10,
-                        dwks13,
-                        dwks14,
-                        dwks19,
-                        e24515,
-                    ]
-                ]
-            )
-
-            # Complete Form 6251, Part III
-            line37 = dwks13
-            line38 = e24515
-            line39 = min_(line37 + line38, dwks10)
-            line40 = min_(
-                primary_reduced_income + secondary_reduced_income, line39
-            )
-            line41 = max_(
-                0, primary_reduced_income + secondary_reduced_income - line40
-            )
-            line42 = p.brackets.calc(line41)
-            line44 = dwks14
-
-            # Apply different thresholds for primary/secondary for capital gains
-            cg = parameters(period).gov.irs.capital_gains.brackets
-            primary_line45 = max_(
-                0, cg.thresholds["1"][filing_status] - line44
-            )
-            secondary_line45 = max_(0, cg.thresholds["1"]["SINGLE"] - line44)
-
-            line46 = min_(
-                primary_reduced_income + secondary_reduced_income, line37
-            )
-            primary_line47 = min_(primary_line45, line46)
-            secondary_line47 = min_(secondary_line45, line46)
-
-            cgtax1 = (
-                primary_line47 * cg.rates["1"]
-                + secondary_line47 * cg.rates["1"]
-            )
-
-            line48 = line46 - (primary_line47 + secondary_line47)
-            line51 = dwks19
-
-            primary_line52 = primary_line45 + line51
-            secondary_line52 = secondary_line45 + line51
-
-            primary_line53 = max_(
-                0, cg.thresholds["2"][filing_status] - primary_line52
-            )
-            secondary_line53 = max_(
-                0, cg.thresholds["2"]["SINGLE"] - secondary_line52
-            )
-
-            primary_line54 = min_(line48, primary_line53)
-            secondary_line54 = min_(line48, secondary_line53)
-
-            cgtax2 = (
-                primary_line54 * cg.rates["2"]
-                + secondary_line54 * cg.rates["2"]
-            )
-
-            line56 = (
-                primary_line47
-                + secondary_line47
-                + primary_line54
-                + secondary_line54
-            )
-            line57 = where(line41 == line56, 0, line46 - line56)
-            linex2 = where(
-                line41 == line56,
-                0,
-                max_(0, primary_line54 + secondary_line54 - line48),
-            )
-            cgtax3 = line57 * cg.rates["3"]
-
-            line61 = where(
-                line38 == 0,
-                0,
-                p.capital_gains.capital_gain_excess_tax_rate
-                * max_(
-                    0,
-                    (
-                        primary_reduced_income
-                        + secondary_reduced_income
-                        - line41
-                        - line56
-                        - line57
-                        - linex2
-                    ),
-                ),
-            )
-            line62 = line42 + cgtax1 + cgtax2 + cgtax3 + line61
-            line64 = min_(reduced_income_tax, line62)
-            line31 = where(
-                form_6251_part_iii_required, line64, reduced_income_tax
-            )
-
-            # Form 6251, Part II bottom
-            is_joint = tax_unit("tax_unit_is_joint", period)
-            divisor = where(is_joint, 2, 1)
-            line32 = tax_unit("foreign_tax_credit", period) / divisor
-            line33 = line31 - line32
-            regular_tax_before_credits = (
-                tax_unit("regular_tax_before_credits", period) / divisor
-            )
-            lump_sum_distributions = (
-                tax_unit("form_4972_lumpsum_distributions", period) / divisor
-            )
-            capital_gains = tax_unit("capital_gains_tax", period)
-            tax_before_credits = regular_tax_before_credits + capital_gains
-
-            return tax_unit.sum(
-                max_(
-                    0,
-                    line33
-                    - max_(
-                        0,
-                        (tax_before_credits - line32 - lump_sum_distributions),
-                    ),
-                )
-            )
-
-    class reform(Reform):
-        def apply(self):
-            self.update_variable(taxable_income_person)
-            self.update_variable(income_tax_main_rates)
-            self.update_variable(basic_standard_deduction_person)
-            self.update_variable(standard_deduction_person)
-            self.update_variable(taxable_income_deductions_person)
-            self.update_variable(is_primary_earner)
-            self.update_variable(capital_gains_tax)
-            self.update_variable(net_capital_gain_person)
-            self.update_variable(adjusted_net_capital_gain_person)
-            self.update_variable(alternative_minimum_tax)
-            self.update_variable(amt_income_person)
-            self.update_variable(amt_excluded_deductions_person)
-            self.update_variable(bonus_guaranteed_deduction_person)
-            self.update_variable(additional_standard_deduction_person)
-
-    return reform
-
-
-def create_second_earner_tax_reform(parameters, period, bypass: bool = False):
-    if bypass:
-        return create_second_earner_tax()
-
-    p = parameters(period).gov.contrib.second_earner_reform
-
-    if p.in_effect:
-        return create_second_earner_tax()
-    else:
-        return None
-
-
-second_earner_tax_reform = create_second_earner_tax_reform(
-    None, None, bypass=True
-)

policyengine_us/tests/policy/contrib/second_earner/second_earner_tax_reform.yaml

@@ -1,371 +0,0 @@
-- name: Two people, both with income in the first bracket
-  period: 2023
-  reforms: policyengine_us.reforms.second_earner.second_earner_tax_reform.second_earner_tax_reform
-  input:
-    gov.contrib.second_earner_reform.in_effect: true
-    people: 
-      person1:
-        is_tax_unit_head_or_spouse: true
-        taxable_income_person: 20_000
-      person2:
-        is_tax_unit_head_or_spouse: true
-        taxable_income_person: 1_000
-    tax_units:
-      tax_unit:
-        members: [person1, person2]
-        capital_gains_excluded_from_taxable_income: 0
-        filing_status: JOINT
-  output:
-    income_tax_main_rates: 2_100
-
-- name: Two people, spouse in second single bracket
-  period: 2023
-  reforms: policyengine_us.reforms.second_earner.second_earner_tax_reform.second_earner_tax_reform
-  input:
-    gov.contrib.second_earner_reform.in_effect: true
-    people: 
-      person1:
-        is_tax_unit_head_or_spouse: true
-        taxable_income_person: 20_000
-      person2:
-        is_tax_unit_head_or_spouse: true
-        taxable_income_person: 15_000
-    tax_units:
-      tax_unit:
-        members: [person1, person2]
-        capital_gains_excluded_from_taxable_income: 0
-        filing_status: JOINT
-  output:
-    income_tax_main_rates: 3_580
-
-- name: Two people, spouse in second single bracket - reform not applied
-  period: 2023
-  input:
-    gov.contrib.second_earner_reform.in_effect: false
-    people: 
-      person1:
-        is_tax_unit_head_or_spouse: true
-      person2:
-        is_tax_unit_head_or_spouse: true
-    tax_units:
-      tax_unit:
-        members: [person1, person2]
-        capital_gains_excluded_from_taxable_income: 0
-        filing_status: JOINT
-        taxable_income: 45_000
-  output:
-    income_tax_main_rates: 4_960
-
-
-- name: Spouse with higher income becomes primary earner
-  period: 2023
-  reforms: policyengine_us.reforms.second_earner.second_earner_tax_reform.second_earner_tax_reform
-  input:
-    gov.contrib.second_earner_reform.in_effect: true
-    people: 
-      person1:
-        is_tax_unit_head_or_spouse: true
-        taxable_income_person: 20_000
-      person2:
-        is_tax_unit_head_or_spouse: true
-        taxable_income_person: 40_000
-        is_primary_earner: true
-    tax_units:
-      tax_unit:
-        members: [person1, person2]
-        capital_gains_excluded_from_taxable_income: 0
-        filing_status: JOINT
-  output:
-    income_tax_main_rates: 6_540
-
-- name: One person with one dependent taxes as head of household
-  period: 2023
-  reforms: policyengine_us.reforms.second_earner.second_earner_tax_reform.second_earner_tax_reform
-  input:
-    gov.contrib.second_earner_reform.in_effect: true
-    people: 
-      person1:
-        taxable_income_person: 40_000
-      person2:
-        age: 10
-    tax_units:
-      tax_unit:
-        members: [person1, person2]
-        capital_gains_excluded_from_taxable_income: 0
-  output:
-    income_tax_main_rates: 4_486
-
-- name: One person alone is taxed as single
-  period: 2023
-  reforms: policyengine_us.reforms.second_earner.second_earner_tax_reform.second_earner_tax_reform
-  input:
-    gov.contrib.second_earner_reform.in_effect: true
-    people: 
-      person1:
-        taxable_income_person: 15_000
-    tax_units:
-      tax_unit:
-        members: [person1]
-        capital_gains_excluded_from_taxable_income: 0
-  output:
-    income_tax_main_rates: 1_580
-
-- name: Joint couple with one dependent, cg exclusion included
-  period: 2023
-  reforms: policyengine_us.reforms.second_earner.second_earner_tax_reform.second_earner_tax_reform
-  input:
-    gov.contrib.second_earner_reform.in_effect: true
-    people: 
-      person1:
-        age: 40
-        taxable_income_person: 30_000
-      person2:
-        age: 40
-        taxable_income_person: 15_000
-      person3:
-        age: 16
-        taxable_income_person: 1_000
-    tax_units:
-      tax_unit:
-        members: [person1, person2, person3]
-        capital_gains_excluded_from_taxable_income: 2_000
-  output:
-    income_tax_main_rates: 4_620
-
-- name: Integration, joint household with one depedent, reform not applied
-  period: 2023
-  input:
-    gov.contrib.second_earner_reform.in_effect: false
-    people: 
-      person1:
-        age: 40
-        employment_income: 50_000
-      person2:
-        age: 40
-        employment_income: 40_000
-      person3:
-        age: 16
-        employment_income: 1_000
-    tax_units:
-      tax_unit:
-        members: [person1, person2, person3]
-  output:
-    adjusted_gross_income: 90_000
-    adjusted_gross_income_person: [50_000, 40_000, 0]
-    exemptions: 0
-    taxable_income_deductions: 27_700
-    taxable_income: 62_300
-    income_tax_main_rates: 7_036
-
-- name: Integration, joint household with one depedent, reform applied
-  period: 2023
-  reforms: policyengine_us.reforms.second_earner.second_earner_tax_reform.second_earner_tax_reform
-  input:
-    gov.contrib.second_earner_reform.in_effect: true
-    people: 
-      person1:
-        age: 40
-        employment_income: 50_000
-      person2:
-        age: 40
-        employment_income: 40_000
-      person3:
-        age: 16
-        employment_income: 1_000
-    tax_units:
-      tax_unit:
-        members: [person1, person2, person3]
-  output:
-    adjusted_gross_income: 90_000
-    adjusted_gross_income_person: [50_000, 40_000, 0]
-    taxable_income: 62_300
-    exemptions: 0
-    taxable_income_deductions: 27_700
-    taxable_income_deductions_person: [27_700, 13_850, 0]
-    taxable_income_person: [22_300, 26_150, 0]
-    income_tax_main_rates: 5_154
-
-
-- name: Two people both without income
-  period: 2024
-  reforms: policyengine_us.reforms.second_earner.second_earner_tax_reform.second_earner_tax_reform
-  input:
-    gov.contrib.second_earner_reform.in_effect: true
-    people: 
-      person1:
-        age: 40
-      person2:
-        age: 40
-    tax_units:
-      tax_unit:
-        members: [person1, person2]
-        filing_status: JOINT
-  output:
-    basic_standard_deduction_person: [29_200, 14_600]
-
-- name: Taxable income deductions - standard deduction case
-  period: 2024
-  reforms: policyengine_us.reforms.second_earner.second_earner_tax_reform.second_earner_tax_reform
-  input:
-    gov.contrib.second_earner_reform.in_effect: true
-    people: 
-      person1:
-        age: 40
-        earned_income: 50_000
-      person2:
-        age: 40
-        earned_income: 30_000
-    tax_units:
-      tax_unit:
-        members: [person1, person2]
-        filing_status: JOINT
-        tax_unit_itemizes: false
-  output:
-    taxable_income_deductions_person: [29_200, 14_600]
-
-- name: Taxable income deductions - itemizing case
-  period: 2024
-  reforms: policyengine_us.reforms.second_earner.second_earner_tax_reform.second_earner_tax_reform
-  input:
-    gov.contrib.second_earner_reform.in_effect: true
-    people: 
-      person1:
-        age: 40
-        earned_income: 50_000
-      person2:
-        age: 40
-        earned_income: 30_000
-    tax_units:
-      tax_unit:
-        members: [person1, person2]
-        filing_status: JOINT
-        tax_unit_itemizes: true
-        taxable_income_deductions_if_itemizing: 40_000
-  output:
-    taxable_income_deductions_person: [20_000, 20_000]
-
-- name: Integration test - joint household with one dependent
-  period: 2024
-  reforms: policyengine_us.reforms.second_earner.second_earner_tax_reform.second_earner_tax_reform
-  input:
-    gov.contrib.second_earner_reform.in_effect: true
-    people: 
-      person1:  # Head
-        age: 40
-        employment_income: 50_000
-      person2:  # Spouse
-        age: 40
-        employment_income: 30_000
-      person3:  # Dependent
-        age: 16
-        employment_income: 1_000
-    tax_units:
-      tax_unit:
-        members: [person1, person2, person3]
-        filing_status: JOINT
-  output:
-    # Income variables
-    adjusted_gross_income: 80_000
-    adjusted_gross_income_person: [50_000, 30_000, 0]
-    taxable_income: 50_800  # AGI minus standard deduction
-    taxable_income_person: [20_800, 15_400, 0]  # Individual taxable incomes
-    # Deduction variables
-    basic_standard_deduction: 29_200
-    basic_standard_deduction_person: [29_200, 14_600, 0]  # Head gets joint, spouse gets single
-    taxable_income_deductions: 29_200
-    taxable_income_deductions_person: [29_200, 14_600, 0]
-    # Tax variables
-    income_tax_main_rates: 3_696
-
-- name: Capital gains tax test, two people with CG taxes
-  period: 2024
-  reforms: policyengine_us.reforms.second_earner.second_earner_tax_reform.second_earner_tax_reform
-  input:
-    gov.contrib.second_earner_reform.in_effect: true
-    people: 
-      person1:
-        age: 40
-        adjusted_net_capital_gain_person: 150_000
-        taxable_income_person: 150_000
-        is_tax_unit_head_or_spouse: true
-        qualified_dividend_income: 11_000
-      person2:
-        age: 40
-        is_tax_unit_head_or_spouse: true
-        adjusted_net_capital_gain_person: 100_000
-        taxable_income_person: 100_000
-    tax_units:
-      tax_unit:
-        members: [person1, person2]
-        filing_status: JOINT
-  output:
-    capital_gains_tax: 16_338.75
-
-- name: AMT test
-  period: 2024
-  reforms: policyengine_us.reforms.second_earner.second_earner_tax_reform.second_earner_tax_reform
-  input:
-    gov.contrib.second_earner_reform.in_effect: true
-    people: 
-      person1:
-        age: 40
-        amt_income_person: 150_000
-        is_primary_earner: true
-      person2:
-        age: 40
-        amt_income_person: 100_000
-    tax_units:
-      tax_unit:
-        members: [person1, person2]
-        filing_status: JOINT
-  output:
-    alternative_minimum_tax: 8_060
-
-
-- name: Counterfactual integration test - single household with one dependent - reform not applied
-  period: 2024
-  input:
-    gov.contrib.second_earner_reform.in_effect: false
-    people: 
-      person1:
-        age: 40
-        employment_income: 150_000
-      person2:
-        age: 10
-    tax_units:
-      tax_unit:
-        members: [person1, person2]
-  output:
-    # Income variables
-    adjusted_gross_income: 150_000
-    taxable_income: 128_100  
-    # Deduction variables
-    basic_standard_deduction: 21_900
-    taxable_income_deductions: 21_900
-    # Tax variables
-    income_tax_main_rates: 22_093
-
-
-- name: Integration test - single household with one dependent - nothing should change
-  period: 2024
-  reforms: policyengine_us.reforms.second_earner.second_earner_tax_reform.second_earner_tax_reform
-  input:
-    gov.contrib.second_earner_reform.in_effect: true
-    people: 
-      person1:
-        age: 40
-        employment_income: 150_000
-      person2:
-        age: 10
-    tax_units:
-      tax_unit:
-        members: [person1, person2]
-  output:
-    # Income variables
-    adjusted_gross_income: 150_000
-    taxable_income: 128_100  
-    # Deduction variables
-    basic_standard_deduction: 21_900
-    taxable_income_deductions: 21_900
-    # Tax variables
-    income_tax_main_rates: 22_093