policyengine-us 1.351.4__py3-none-any.whl → 1.352.0__py3-none-any.whl

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