policyengine-us 1.352.1__py3-none-any.whl → 1.354.0__py3-none-any.whl

policyengine_us/parameters/gov/contrib/reconciliation/auto_loan_interest_ald/phase_out/start.yaml

@@ -1,21 +0,0 @@
-description: The Committee on Ways and Means proposed an auto loan above the line deduction, which is reduced for filers with adjusted gross income above this threshold, based on filing status.
-metadata:
-  unit: currency-USD
-  period: year
-  label: Reconciled auto loan above the line deduction reduction start
-  breakdown:
-    - filing_status
-  reference:
-    - title: COMMITTEE ON WAYS AND MEANS, THE ONE, BIG, BEAUTIFUL BILL
-      href: https://punchbowl.news/smitmo_017_xml/ #page 38
-
-SINGLE:
-  2026-01-01: 100_000
-SEPARATE:
-  2026-01-01: 100_000
-HEAD_OF_HOUSEHOLD:
-  2026-01-01: 100_000
-JOINT:
-  2026-01-01: 200_000
-SURVIVING_SPOUSE:
-  2026-01-01: 200_000

policyengine_us/parameters/gov/contrib/reconciliation/auto_loan_interest_ald/phase_out/step.yaml

@@ -1,11 +0,0 @@
-description: The Committee on Ways and Means proposed an auto loan above the line deduction, which is reduced at the following rate for each increment in of adjusted gross income above the threshold.
-metadata:
-  unit: currency-USD
-  period: year
-  label: Reconciled auto loan above the line deduction reduction step
-  reference:
-    - title: COMMITTEE ON WAYS AND MEANS, THE ONE, BIG, BEAUTIFUL BILL
-      href: https://punchbowl.news/smitmo_017_xml/ #page 38
-
-values:
-  2026-01-01: 200

policyengine_us/parameters/gov/contrib/reconciliation/auto_loan_interest_ald/senate_version/applies.yaml

@@ -1,12 +0,0 @@
-description: The Senate version of the reconciliation bill proposes an auto loan interest deduction, which is in effect if this is true.
-
-values:
-  0000-01-01: false
-
-metadata:
-  unit: bool
-  period: year
-  label: Senate version H.R.1 auto loan interest deduction applies
-  reference:
-    - title: S.Amdt.2360 to H.R.1
-      href: https://www.congress.gov/amendment/119th-congress/senate-amendment/2360

policyengine_us/parameters/gov/contrib/reconciliation/cdcc/in_effect.yaml

@@ -1,12 +0,0 @@
-description: The Senate Finance Committee proposed to phase-out the Child and Dependent Care Credit based on AGI and filing status, if this is true.
-
-values:
-  0000-01-01: false
-
-metadata:
-  unit: bool
-  period: year
-  label: Senate Finance Committee CDCC in effect
-  reference:
-    - title: Senate Finance Committee Legislative Text Title VII
-      href: https://www.finance.senate.gov/imo/media/doc/finance_committee_legislative_text_title_vii.pdf#page=167

policyengine_us/parameters/gov/contrib/reconciliation/cdcc/phase_out/second_increment.yaml

@@ -1,19 +0,0 @@
-description: The Senate Finance Committee proposed to reduce the Child and Dependent Care Credit in the following increments of AGI above the second threshold, based on filing status.
-metadata:
-  unit: currency-USD
-  period: year
-  label: Senate Finance Committee CDCC phase-out second increment
-  reference:
-    - title: Senate Finance Committee Legislative Text Title VII
-      href: https://www.finance.senate.gov/imo/media/doc/finance_committee_legislative_text_title_vii.pdf#page=167
-
-HEAD_OF_HOUSEHOLD:
-  0000-01-01: 2_000
-JOINT:
-  0000-01-01: 4_000
-SEPARATE:
-  0000-01-01: 2_000
-SINGLE:
-  0000-01-01: 2_000
-SURVIVING_SPOUSE:
-  0000-01-01: 4_000

policyengine_us/parameters/gov/contrib/reconciliation/cdcc/phase_out/second_min.yaml

@@ -1,11 +0,0 @@
-description: The Senate Finance Committee proposed to reduce the Child and Dependent Care Credit in increments of AGI above the second threshold to this minimum rate.
-metadata:
-  unit: /1
-  period: year
-  label: Senate Finance Committee CDCC second phase-out minimum rate
-  reference:
-    - title: Senate Finance Committee Legislative Text Title VII
-      href: https://www.finance.senate.gov/imo/media/doc/finance_committee_legislative_text_title_vii.pdf#page=167
-
-values:
-  0000-01-01: 0.2

policyengine_us/parameters/gov/contrib/reconciliation/cdcc/phase_out/second_start.yaml

@@ -1,19 +0,0 @@
-description: The Senate Finance Committee proposed to reduce the Child and Dependent Care Credit in increments of AGI above this second threshold, based on filing status.
-metadata:
-  unit: currency-USD
-  period: year
-  label: Senate Finance Committee CDCC second phase-out start
-  reference:
-    - title: Senate Finance Committee Legislative Text Title VII
-      href: https://www.finance.senate.gov/imo/media/doc/finance_committee_legislative_text_title_vii.pdf#page=167
-
-HEAD_OF_HOUSEHOLD:
-  0000-01-01: 75_000
-JOINT:
-  0000-01-01: 150_000
-SEPARATE:
-  0000-01-01: 75_000
-SINGLE:
-  0000-01-01: 75_000
-SURVIVING_SPOUSE:
-  0000-01-01: 150_000

policyengine_us/parameters/gov/contrib/reconciliation/charitable_donations/floor.yaml

@@ -1,12 +0,0 @@
-description: The Senate proposed limiting the charitable deduction to contributions in excess of this fraction of adjusted gross income.
-
-values:
-  2026-01-01: 0.005
-
-metadata:
-  unit: bool
-  period: year
-  label: Reconciled charitable donations floor
-  reference:
-    - title: S.Amdt.2360 to H.R.1, Sec. 70425.  
-      href: https://www.congress.gov/amendment/119th-congress/senate-amendment/2360/text

policyengine_us/parameters/gov/contrib/reconciliation/charitable_donations/in_effect.yaml

@@ -1,12 +0,0 @@
-description: The Senate proposed to reform charitable donations, which goes into effect if this is true.
-
-values:
-  0000-01-01: false
-
-metadata:
-  unit: bool
-  period: year
-  label: Reconciled charitable donations in effect
-  reference:
-    - title: S.Amdt.2360 to H.R.1 Sec. 70425.  
-      href: https://www.congress.gov/amendment/119th-congress/senate-amendment/2360/text

policyengine_us/parameters/gov/contrib/reconciliation/ctc/in_effect.yaml

@@ -1,12 +0,0 @@
-description: The Committee on Ways and Means proposed to limit the CTC to filers with an SSN, which comes in effect if this is true. 
-
-values:
-  0000-01-01: false
-
-metadata:
-  unit: bool
-  period: year
-  label: Reconciled CTC with SSN requirement in effect
-  reference:
-    - title: COMMITTEE ON WAYS AND MEANS, THE ONE, BIG, BEAUTIFUL BILL
-      href: https://punchbowl.news/smitmo_017_xml/ #page 5

policyengine_us/parameters/gov/contrib/reconciliation/ctc/one_person_ssn_req.yaml

@@ -1,12 +0,0 @@
-description: The Senate Finance Committee proposed to limit the Child Tax Credit to households with at least one person with a Social Security number, which comes in effect if this is true. 
-
-values:
-  0000-01-01: false
-
-metadata:
-  unit: bool
-  period: year
-  label: Senate Finance CTC with SSN requirement for one person in effect
-  reference:
-    - title: Senate Finance Committee Legislative Text Title VII
-      href: https://www.finance.senate.gov/imo/media/doc/finance_committee_legislative_text_title_vii.pdf#page=7

policyengine_us/parameters/gov/contrib/reconciliation/overtime_income_exempt/cap.yaml

@@ -1,22 +0,0 @@
-description: The Senate Finance Committee proposed to exempt overtime income, which is capped at this amount.
-
-metadata:
-  unit: currency-USD
-  period: year
-  breakdown:
-    - filing_status
-  label: Senate Finance Overtime Income Exemption cap
-  reference:
-    - title: Senate Finance Committee Legislative Text Title VII
-      href: https://www.finance.senate.gov/imo/media/doc/finance_committee_legislative_text_title_vii.pdf#page=40
-
-JOINT:
-  0000-01-01: .inf
-HEAD_OF_HOUSEHOLD:
-  0000-01-01: .inf
-SURVIVING_SPOUSE:
-  0000-01-01: .inf
-SINGLE:
-  0000-01-01: .inf
-SEPARATE:
-  0000-01-01: .inf

policyengine_us/parameters/gov/contrib/reconciliation/overtime_income_exempt/in_effect.yaml

@@ -1,12 +0,0 @@
-description: The Committee on Ways and Means proposed to exempt overtime income, which is in effect if this is true.
-
-values:
-  0000-01-01: false
-
-metadata:
-  unit: bool
-  period: year
-  label: Reconciled Overtime Income Exemption in effect
-  reference:
-    - title: COMMITTEE ON WAYS AND MEANS, THE ONE, BIG, BEAUTIFUL BILL
-      href: https://punchbowl.news/smitmo_017_xml/ #page 32

policyengine_us/parameters/gov/contrib/reconciliation/overtime_income_exempt/phase_out/applies.yaml

@@ -1,12 +0,0 @@
-description: The Senate Finance Committee proposed to exempt overtime income, which is phased-out if this is true.
-
-values:
-  0000-01-01: false
-
-metadata:
-  unit: bool
-  period: year
-  label: Senate Finance Overtime Income Exemption phase out applies
-  reference:
-    - title: Senate Finance Committee Legislative Text Title VII
-      href: https://www.finance.senate.gov/imo/media/doc/finance_committee_legislative_text_title_vii.pdf#page=40

policyengine_us/parameters/gov/contrib/reconciliation/overtime_income_exempt/phase_out/rate.yaml

@@ -1,12 +0,0 @@
-description: The Senate Finance Committee proposed to exempt overtime income, which is phased-out at the following rate for income above this threshold.
-
-values:
-  0000-01-01: 0.1
-
-metadata:
-  unit: /1
-  period: year
-  label: Senate Finance Overtime Income Exemption phase out rate
-  reference:
-    - title: Senate Finance Committee Legislative Text Title VII
-      href: https://www.finance.senate.gov/imo/media/doc/finance_committee_legislative_text_title_vii.pdf#page=40

policyengine_us/parameters/gov/contrib/reconciliation/overtime_income_exempt/phase_out/start.yaml

@@ -1,24 +0,0 @@
-description: The Senate Finance Committee proposed to exempt overtime income, which is phased-out if this is true.
-
-metadata:
-  unit: currency-USD
-  period: year
-  breakdown:
-    - filing_status
-  label: Senate Finance Overtime Income Exemption phase out start
-  reference:
-    - title: Senate Finance Committee Legislative Text Title VII
-      href: https://www.finance.senate.gov/imo/media/doc/finance_committee_legislative_text_title_vii.pdf#page=40
-
-
-JOINT:
-  0000-01-01: 300_000
-HEAD_OF_HOUSEHOLD:
-  0000-01-01: 150_000
-SURVIVING_SPOUSE:
-  0000-01-01: 300_000
-SINGLE:
-  0000-01-01: 150_000
-SEPARATE:
-  0000-01-01: 150_000
-

policyengine_us/parameters/gov/contrib/reconciliation/pease/amended_structure/in_effect.yaml

@@ -1,12 +0,0 @@
-description: The reconciled itemized deductions limitation amended structure is in effect if this is true.
-
-values:
-  0000-01-01: false
-
-metadata:
-  unit: bool
-  period: year
-  label: Reconciled itemized deductions limitation amended structure in effect
-  reference:
-    - title: Manager's amendment to Rules Committee Print 119-3
-      href: https://punchbowl.news/wp-content/uploads/managers-amendment.pdf#page=20

policyengine_us/parameters/gov/contrib/reconciliation/pease/amended_structure/salt_rate.yaml

@@ -1,12 +0,0 @@
-description: The IRS phases the smaller of the SALT deduction or taxable income (without itemized deductions) exceeding the top tax rate threshold out at the following rate under the amended reconciliation bill.
-
-values:
-  0000-01-01: 0.13513514 # 5/37
-
-metadata:
-  unit: /1
-  period: year
-  label: Reconciled itemized deductions limitation salt rate
-  reference:
-    - title: Manager's amendment to Rules Committee Print 119-3
-      href: https://punchbowl.news/wp-content/uploads/managers-amendment.pdf#page=20

policyengine_us/parameters/gov/contrib/reconciliation/pease/in_effect.yaml

@@ -1,12 +0,0 @@
-description: The reconciled pease limitation is in effect if this is true.
-
-values:
-  0000-01-01: false
-
-metadata:
-  unit: bool
-  period: year
-  label: Reconciled pease limitation in effect
-  reference:
-    - title: COMMITTEE ON WAYS AND MEANS, THE ONE, BIG, BEAUTIFUL BILL
-      href: https://punchbowl.news/smitmo_017_xml/ #page 14

policyengine_us/parameters/gov/contrib/reconciliation/pease/rate.yaml

@@ -1,12 +0,0 @@
-description: The IRS phases the QBID out at the following rate for filers with taxable income above the threshold under the 2026 reconciliation bill.
-
-values:
-  0000-01-01: 0.05405405 # 2/37
-
-metadata:
-  unit: /1
-  period: year
-  label: Reconciled pease rate
-  reference:
-    - title: COMMITTEE ON WAYS AND MEANS, THE ONE, BIG, BEAUTIFUL BILL
-      href: https://punchbowl.news/smitmo_017_xml/ #page 14

policyengine_us/parameters/gov/contrib/reconciliation/qbid/deduction_floor/amount.yaml

@@ -1,21 +0,0 @@
-description: The Senate Finance Committee proposed to set a deduction floor of this amount for the Qualified Business Income Deduction, based on qualified business income.
-
-brackets:
-  - threshold:
-      0000-01-01: -.inf
-    amount:
-      0000-01-01: 0
-  - threshold:
-      0000-01-01: 1_000
-    amount:
-      0000-01-01: 400
-
-metadata:
-  type: single_amount
-  threshold_unit: currency-USD
-  amount_unit: currency-USD
-  period: year
-  label: Senate Finance Committee QBID deduction floor amount
-  reference:
-    - title: Senate Finance Committee Legislative Text Title VII
-      href: https://www.finance.senate.gov/imo/media/doc/finance_committee_legislative_text_title_vii.pdf#page=10

policyengine_us/parameters/gov/contrib/reconciliation/qbid/deduction_floor/in_effect.yaml

@@ -1,12 +0,0 @@
-description: The Senate Finance Committee proposed to set a deduction floor for the Qualified Business Income Deduction, which comes in effect if this is true.
-
-values:
-  0000-01-01: false
-
-metadata:
-  unit: bool
-  period: year
-  label: Senate Finance Committee QBID deduction floor in effect
-  reference:
-    - title: Senate Finance Committee Legislative Text Title VII
-      href: https://www.finance.senate.gov/imo/media/doc/finance_committee_legislative_text_title_vii.pdf#page=10

policyengine_us/parameters/gov/contrib/reconciliation/qbid/in_effect.yaml

@@ -1,12 +0,0 @@
-description: The reconciled QBID is in effect if this is true.
-
-values:
-  0000-01-01: false
-
-metadata:
-  unit: bool
-  period: year
-  label: Reconciled QBID in effect
-  reference:
-    - title: Providing for reconciliation pursuant to H.Con.Res. 14, the Concurrent Resolution on the Budget for Fiscal Year 2025
-      href: "https://docs.house.gov/meetings/WM/WM00/20250513/118260/BILLS-119CommitteePrintih.pdf#page=7"

policyengine_us/parameters/gov/contrib/reconciliation/qbid/phase_out_rate.yaml

@@ -1,12 +0,0 @@
-description: The IRS phases the QBID out at the following rate for filers with taxable income above the threshold under the 2026 reconciliation bill.
-
-values:
-  0000-01-01: 0.75
-
-metadata:
-  unit: /1
-  period: year
-  label: Reconciled QBID phase‑out rate
-  reference:
-    - title: Providing for reconciliation pursuant to H.Con.Res. 14, the Concurrent Resolution on the Budget for Fiscal Year 2025
-      href: "https://docs.house.gov/meetings/WM/WM00/20250513/118260/BILLS-119CommitteePrintih.pdf#page=7"

policyengine_us/parameters/gov/contrib/reconciliation/qbid/use_bdc_income.yaml

@@ -1,12 +0,0 @@
-description: The Qualified Business Income Deduction (QBID) under reconciliation includes business development company (BDC) dividend income if this is true.
-
-values:
-  0000-01-01: false
-
-metadata:
-  unit: bool
-  period: year
-  label: Whether qualified business income (QBI) under reconciliation includes business development company (BDC) dividend income at the same rate as QBI (23% as initially proposed)
-  reference:
-    - title: Providing for reconciliation pursuant to H.Con.Res. 14, the Concurrent Resolution on the Budget for Fiscal Year 2025
-      href: "https://docs.house.gov/meetings/WM/WM00/20250513/118260/BILLS-119CommitteePrintih.pdf#page=9"

policyengine_us/parameters/gov/contrib/reconciliation/tip_income_exempt/cap.yaml

@@ -1,22 +0,0 @@
-description: The Senate Finance Committee proposed to exempt tip income, which is capped at this amount.
-
-metadata:
-  unit: currency-USD
-  period: year
-  breakdown:
-    - filing_status
-  label: Senate Finance Tip Income Exemption cap
-  reference:
-    - title: Senate Finance Committee Legislative Text Title VII
-      href: https://www.finance.senate.gov/imo/media/doc/finance_committee_legislative_text_title_vii.pdf#page=40
-
-JOINT:
-  0000-01-01: .inf
-HEAD_OF_HOUSEHOLD:
-  0000-01-01: .inf
-SURVIVING_SPOUSE:
-  0000-01-01: .inf
-SINGLE:
-  0000-01-01: .inf
-SEPARATE:
-  0000-01-01: .inf

policyengine_us/parameters/gov/contrib/reconciliation/tip_income_exempt/in_effect.yaml

@@ -1,12 +0,0 @@
-description: The Committee on Ways and Means proposed to exempt tip income, which is in effect if this is true.
-
-values:
-  0000-01-01: false
-
-metadata:
-  unit: bool
-  period: year
-  label: Reconciled Tip Income Exemption in effect
-  reference:
-    - title: COMMITTEE ON WAYS AND MEANS, THE ONE, BIG, BEAUTIFUL BILL
-      href: https://punchbowl.news/smitmo_017_xml/ #page 23

policyengine_us/parameters/gov/contrib/reconciliation/tip_income_exempt/phase_out/applies.yaml

@@ -1,12 +0,0 @@
-description: The Senate Finance Committee proposed to exempt tip income, which is phased-out if this is true.
-
-values:
-  0000-01-01: false
-
-metadata:
-  unit: bool
-  period: year
-  label: Senate Finance Tip Income Exemption phase out applies
-  reference:
-    - title: Senate Finance Committee Legislative Text Title VII
-      href: https://www.finance.senate.gov/imo/media/doc/finance_committee_legislative_text_title_vii.pdf#page=40

policyengine_us/parameters/gov/contrib/reconciliation/tip_income_exempt/phase_out/rate.yaml

@@ -1,12 +0,0 @@
-description: The Senate Finance Committee proposed to exempt tip income, which is phased-out at the following rate for income above this threshold.
-
-values:
-  0000-01-01: 0.1
-
-metadata:
-  unit: /1
-  period: year
-  label: Senate Finance Tip Income Exemption phase out rate
-  reference:
-    - title: Senate Finance Committee Legislative Text Title VII
-      href: https://www.finance.senate.gov/imo/media/doc/finance_committee_legislative_text_title_vii.pdf#page=40

policyengine_us/parameters/gov/contrib/reconciliation/tip_income_exempt/phase_out/start.yaml

@@ -1,23 +0,0 @@
-description: The Senate Finance Committee proposed to exempt tip income, which is phased-out if this is true.
-
-metadata:
-  unit: currency-USD
-  period: year
-  breakdown:
-    - filing_status
-  label: Senate Finance Committee Tip Income Exemption phase out start
-  reference:
-    - title: Senate Finance Committee Legislative Text Title VII
-      href: https://www.finance.senate.gov/imo/media/doc/finance_committee_legislative_text_title_vii.pdf#page=40
-
-JOINT:
-  0000-01-01: 300_000
-HEAD_OF_HOUSEHOLD:
-  0000-01-01: 150_000
-SURVIVING_SPOUSE:
-  0000-01-01: 300_000
-SINGLE:
-  0000-01-01: 150_000
-SEPARATE:
-  0000-01-01: 150_000
-

policyengine_us/parameters/gov/contrib/salt_phase_out/floor/amount.yaml

@@ -1,21 +0,0 @@
-description: The SALT deduction is floored at this amount, based on filing status.
-metadata:
-  unit: currency-USD
-  period: year
-  label: SALT deduction floor amount
-  breakdown:
-    - filing_status
-  reference:
-    - title: COMMITTEE ON WAYS AND MEANS, THE ONE, BIG, BEAUTIFUL BILL
-      href: https://punchbowl.news/smitmo_017_xml/ #page 255
-
-SINGLE:
-  2015-01-01: 10_000
-HEAD_OF_HOUSEHOLD:
-  0000-01-01: 10_000
-JOINT:
-  0000-01-01: 10_000
-SURVIVING_SPOUSE:
-  0000-01-01: 10_000
-SEPARATE:
-  0000-01-01: 5_000 

policyengine_us/parameters/gov/contrib/salt_phase_out/floor/applies.yaml

@@ -1,11 +0,0 @@
-description: The SALT deduction floor applies, if this is true.
-metadata:
-  unit: bool
-  period: year
-  label: SALT deduction floor applies
-  reference:
-    - title: COMMITTEE ON WAYS AND MEANS, THE ONE, BIG, BEAUTIFUL BILL
-      href: https://punchbowl.news/smitmo_017_xml/ #page 255
-
-values:
-  0000-01-01: false

policyengine_us/parameters/gov/contrib/salt_phase_out/in_effect.yaml

@@ -1,8 +0,0 @@
-description: The SALT deduction is phased out based on earnings, if this is true.
-metadata:
-  unit: bool
-  period: year
-  label: SALT deduction phase out in effect
-
-values:
-  0000-01-01: false

policyengine_us/parameters/gov/contrib/salt_phase_out/rate.yaml

@@ -1,13 +0,0 @@
-description: The SALT deduction is phased out at this rate of adjusted gross income over the phase-out threshold.
-
-values:
-  0000-01-01: 0
-
-
-metadata:
-  label: SALT deduction phase out rate 
-  unit: /1
-  period: year
-  reference:
-    - title: COMMITTEE ON WAYS AND MEANS, THE ONE, BIG, BEAUTIFUL BILL
-      href: https://punchbowl.news/smitmo_017_xml/ #page 255

policyengine_us/parameters/gov/contrib/salt_phase_out/threshold.yaml

@@ -1,21 +0,0 @@
-description: The SALT deduction is phased out for filers with income above this threshold, based on filing status.
-metadata:
-  unit: currency-USD
-  period: year
-  label: SALT deduction phase out threshold
-  breakdown:
-    - filing_status
-  reference:
-    - title: COMMITTEE ON WAYS AND MEANS, THE ONE, BIG, BEAUTIFUL BILL
-      href: https://punchbowl.news/smitmo_017_xml/ #page 255
-
-SINGLE:
-  0000-01-01: 0
-HEAD_OF_HOUSEHOLD:
-  0000-01-01: 0
-JOINT:
-  0000-01-01: 0
-SURVIVING_SPOUSE:
-  0000-01-01: 0
-SEPARATE:
-  0000-01-01: 0 

policyengine_us/reforms/reconciliation/ctc_ssn.py

@@ -1,86 +0,0 @@
-from policyengine_us.model_api import *
-from policyengine_core.periods import period as period_
-from policyengine_core.periods import instant
-
-
-def create_ctc_ssn() -> Reform:
-    class ctc(Variable):
-        value_type = float
-        entity = TaxUnit
-        label = "Child Tax Credit"
-        unit = USD
-        documentation = "Total value of the non-refundable and refundable portions of the Child Tax Credit."
-        definition_period = YEAR
-        reference = "https://www.law.cornell.edu/uscode/text/26/24#a"
-        defined_for = "filer_meets_ctc_identification_requirements"
-
-        def formula(tax_unit, period, parameters):
-            maximum_amount = tax_unit("ctc_maximum_with_arpa_addition", period)
-            reduction = tax_unit("ctc_phase_out", period)
-            return max_(0, maximum_amount - reduction)
-
-    class filer_meets_ctc_identification_requirements(Variable):
-        value_type = bool
-        entity = TaxUnit
-        definition_period = YEAR
-        label = "Filer meets CTC identification requirements"
-
-        def formula(tax_unit, period, parameters):
-            # Both head and spouse in the tax unit must have valid SSN card type to be eligible for the CTC
-            person = tax_unit.members
-            head_or_spouse = person("is_tax_unit_head_or_spouse", period)
-            eligible_ssn_card_type = person(
-                "meets_ctc_identification_requirements", period
-            )
-            p = parameters(period).gov.contrib.reconciliation.ctc
-            if p.one_person_ssn_req:
-                return tax_unit.any(head_or_spouse & eligible_ssn_card_type)
-            return ~tax_unit.any(head_or_spouse & ~eligible_ssn_card_type)
-
-    class meets_ctc_identification_requirements(Variable):
-        value_type = bool
-        entity = Person
-        definition_period = YEAR
-        label = "Person meets CTC identification requirements"
-        reference = "https://docs.house.gov/meetings/WM/WM00/20250513/118260/BILLS-119CommitteePrintih.pdf#page=4"
-
-        def formula(person, period, parameters):
-            ssn_card_type = person("ssn_card_type", period)
-            ssn_card_types = ssn_card_type.possible_values
-            citizen = ssn_card_type == ssn_card_types.CITIZEN
-            non_citizen_valid_ead = (
-                ssn_card_type == ssn_card_types.NON_CITIZEN_VALID_EAD
-            )
-            return citizen | non_citizen_valid_ead
-
-    class reform(Reform):
-        def apply(self):
-            self.update_variable(ctc)
-            self.update_variable(filer_meets_ctc_identification_requirements)
-            self.update_variable(meets_ctc_identification_requirements)
-
-    return reform
-
-
-def create_ctc_ssn_reform(parameters, period, bypass: bool = False):
-    if bypass:
-        return create_ctc_ssn()
-
-    p = parameters.gov.contrib.reconciliation.ctc
-
-    reform_active = False
-    current_period = period_(period)
-
-    for i in range(5):
-        if p(current_period).in_effect:
-            reform_active = True
-            break
-        current_period = current_period.offset(1, "year")
-
-    if reform_active:
-        return create_ctc_ssn()
-    else:
-        return None
-
-
-ctc_ssn = create_ctc_ssn_reform(None, None, bypass=True)