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

policyengine_us/reforms/reconciliation/reconciled_additional_senior_standard_deduction.py

@@ -1,151 +0,0 @@
-from policyengine_us.model_api import *
-from policyengine_core.periods import period as period_
-from policyengine_core.periods import instant
-import numpy as np
-
-
-def create_reconciled_additional_senior_standard_deduction() -> Reform:
-    class additional_senior_standard_deduction(Variable):
-        value_type = float
-        entity = TaxUnit
-        label = "Additional senior standard deduction"
-        unit = USD
-        definition_period = YEAR
-        defined_for = "filer_meets_additional_senior_standard_deduction_identification_requirements"
-        reference = "https://punchbowl.news/smitmo_017_xml/"  # page 35
-
-        def formula(tax_unit, period, parameters):
-            p = parameters(
-                period
-            ).gov.contrib.reconciliation.additional_senior_standard_deduction
-            aged_head = tax_unit("aged_head", period).astype(int)
-            aged_spouse = tax_unit("aged_spouse", period).astype(int)
-            aged_count = aged_spouse + aged_head
-            base_deduction = p.amount * aged_count
-            agi = tax_unit("adjusted_gross_income", period)
-            filing_status = tax_unit("filing_status", period)
-            joint = filing_status == filing_status.possible_values.JOINT
-            phase_out_amount = where(
-                joint, p.rate.joint.calc(agi), p.rate.other.calc(agi)
-            )
-            return max_(base_deduction - phase_out_amount, 0)
-
-    class filer_meets_additional_senior_standard_deduction_identification_requirements(
-        Variable
-    ):
-        value_type = bool
-        entity = TaxUnit
-        definition_period = YEAR
-        label = "Filer meets additional senior standard deduction 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
-            is_head_or_spouse = person("is_tax_unit_head_or_spouse", period)
-            eligible_ssn_card_type = person(
-                "meets_additional_senior_standard_deduction_identification_requirements",
-                period,
-            )
-            ineligible_head_or_spouse = (
-                is_head_or_spouse & ~eligible_ssn_card_type
-            )
-            return tax_unit.sum(ineligible_head_or_spouse) == 0
-
-    class meets_additional_senior_standard_deduction_identification_requirements(
-        Variable
-    ):
-        value_type = bool
-        entity = Person
-        definition_period = YEAR
-        label = "Person meets additional standard deduction identification requirements"
-        reference = "https://punchbowl.news/smitmo_017_xml/"  # page 35
-
-        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 taxable_income_deductions_if_itemizing(Variable):
-        value_type = float
-        entity = TaxUnit
-        label = "Deductions if itemizing"
-        unit = USD
-        reference = "https://www.law.cornell.edu/uscode/text/26/63"
-        definition_period = YEAR
-
-        def formula(tax_unit, period, parameters):
-            p = parameters(period).gov.irs.deductions
-            existing_deductions = add(
-                tax_unit, period, p.deductions_if_itemizing
-            )
-            additional_deduction = tax_unit(
-                "additional_senior_standard_deduction", period
-            )
-            return existing_deductions + additional_deduction
-
-    class taxable_income_deductions_if_not_itemizing(Variable):
-        value_type = float
-        entity = TaxUnit
-        label = "Deductions if not itemizing"
-        unit = USD
-        definition_period = YEAR
-
-        def formula(tax_unit, period, parameters):
-            p = parameters(period).gov.irs.deductions
-            existing_deductions = add(
-                tax_unit, period, p.deductions_if_not_itemizing
-            )
-            additional_deduction = tax_unit(
-                "additional_senior_standard_deduction", period
-            )
-            return existing_deductions + additional_deduction
-
-    class reform(Reform):
-        def apply(self):
-            self.update_variable(
-                meets_additional_senior_standard_deduction_identification_requirements
-            )
-            self.update_variable(
-                filer_meets_additional_senior_standard_deduction_identification_requirements
-            )
-            self.update_variable(additional_senior_standard_deduction)
-            self.update_variable(taxable_income_deductions_if_not_itemizing)
-            self.update_variable(taxable_income_deductions_if_itemizing)
-
-    return reform
-
-
-def create_reconciled_additional_senior_standard_deduction_reform(
-    parameters, period, bypass: bool = False
-):
-    if bypass:
-        return create_reconciled_additional_senior_standard_deduction()
-
-    p = (
-        parameters.gov.contrib.reconciliation.additional_senior_standard_deduction
-    )
-
-    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_reconciled_additional_senior_standard_deduction()
-    else:
-        return None
-
-
-reconciled_additional_senior_standard_deduction = (
-    create_reconciled_additional_senior_standard_deduction_reform(
-        None, None, bypass=True
-    )
-)

policyengine_us/reforms/reconciliation/reconciled_auto_loan_interest_ald.py

@@ -1,153 +0,0 @@
-from policyengine_us.model_api import *
-from policyengine_core.periods import period as period_
-from policyengine_core.periods import instant
-import numpy as np
-
-
-def create_reconciled_auto_loan_interest_ald() -> Reform:
-    class auto_loan_interest_ald(Variable):
-        value_type = float
-        entity = TaxUnit
-        label = "Auto loan interest ALD"
-        unit = USD
-        definition_period = YEAR
-        reference = "https://budget.house.gov/imo/media/doc/one_big_beautiful_bill_act_-_full_bill_text.pdf#page=765"
-
-        def formula(tax_unit, period, parameters):
-            auto_loan_interest = add(tax_unit, period, ["auto_loan_interest"])
-            p = parameters(
-                period
-            ).gov.contrib.reconciliation.auto_loan_interest_ald
-            capped_interest = min_(auto_loan_interest, p.cap)
-            # Get filing status.
-            filing_status = tax_unit("filing_status", period)
-
-            # Get the phaseout start amount based on filing status (line 4).
-            phaseout_start = p.phase_out.start[filing_status]
-            agi_pre_ald = tax_unit(
-                "adjusted_gross_income_pre_auto_loan_interest_ald", period
-            )
-            # Get the excess amount, if any, in thousands of dollars (rounded up) [lines 5 and 6].
-            excess = max_(agi_pre_ald - phaseout_start, 0)
-            increments = np.ceil(excess / p.phase_out.increment)
-
-            # Calculate the excess part phase out amount (line 7).
-            phase_out_amount = increments * p.phase_out.step
-            return max_(capped_interest - phase_out_amount, 0)
-
-    class adjusted_gross_income_pre_auto_loan_interest_ald(Variable):
-        value_type = float
-        entity = TaxUnit
-        label = "Adjusted gross income before the Auto Loan Interest ALD"
-        unit = USD
-        definition_period = YEAR
-        reference = "https://budget.house.gov/imo/media/doc/one_big_beautiful_bill_act_-_full_bill_text.pdf#page=765"
-
-        # OBBBA phases out the auto loan interest ALD with respect to AGI.
-        # This creates a circular reference, since it also reduces AGI.
-        # To get around this drafting error, we phase out the auto loan interest ALD
-        # with respect to a version of AGI that excludes the auto loan interest ALD.
-        def formula(tax_unit, period, parameters):
-            gross_income = add(tax_unit, period, ["irs_gross_income"])
-            above_the_line_deductions = tax_unit(
-                "above_the_line_deductions", period
-            )
-            agi = gross_income - above_the_line_deductions
-            if parameters(period).gov.contrib.ubi_center.basic_income.taxable:
-                agi += add(tax_unit, period, ["basic_income"])
-            return agi
-
-    class adjusted_gross_income(Variable):
-        value_type = float
-        entity = TaxUnit
-        label = "Adjusted gross income"
-        unit = USD
-        definition_period = YEAR
-        reference = "https://www.law.cornell.edu/uscode/text/26/62"
-
-        def formula(tax_unit, period, parameters):
-            gross_income = add(tax_unit, period, ["irs_gross_income"])
-            above_the_line_deductions = tax_unit(
-                "above_the_line_deductions", period
-            )
-            auto_loan_interest_ald = tax_unit("auto_loan_interest_ald", period)
-            agi = gross_income - (
-                above_the_line_deductions + auto_loan_interest_ald
-            )
-            p = parameters(
-                period
-            ).gov.contrib.reconciliation.auto_loan_interest_ald
-            if p.senate_version.applies:
-                agi = gross_income - above_the_line_deductions
-            if parameters(period).gov.contrib.ubi_center.basic_income.taxable:
-                agi += add(tax_unit, period, ["basic_income"])
-            return agi
-
-    class taxable_income_deductions(Variable):
-        value_type = float
-        entity = TaxUnit
-        label = "Taxable income deductions"
-        unit = USD
-        definition_period = YEAR
-
-        def formula(tax_unit, period, parameters):
-            itemizes = tax_unit("tax_unit_itemizes", period)
-            deductions_if_itemizing = tax_unit(
-                "taxable_income_deductions_if_itemizing", period
-            )
-            deductions_if_not_itemizing = tax_unit(
-                "taxable_income_deductions_if_not_itemizing", period
-            )
-            auto_loan_interest_ald = tax_unit("auto_loan_interest_ald", period)
-            p = parameters(
-                period
-            ).gov.contrib.reconciliation.auto_loan_interest_ald
-            if p.senate_version.applies:
-                deductions_if_itemizing = (
-                    deductions_if_itemizing + auto_loan_interest_ald
-                )
-                deductions_if_not_itemizing = (
-                    deductions_if_not_itemizing + auto_loan_interest_ald
-                )
-            return where(
-                itemizes, deductions_if_itemizing, deductions_if_not_itemizing
-            )
-
-    class reform(Reform):
-        def apply(self):
-            self.update_variable(auto_loan_interest_ald)
-            self.update_variable(adjusted_gross_income)
-            self.update_variable(
-                adjusted_gross_income_pre_auto_loan_interest_ald
-            )
-            self.update_variable(taxable_income_deductions)
-
-    return reform
-
-
-def create_reconciled_auto_loan_interest_ald_reform(
-    parameters, period, bypass: bool = False
-):
-    if bypass:
-        return create_reconciled_auto_loan_interest_ald()
-
-    p = parameters.gov.contrib.reconciliation.auto_loan_interest_ald
-
-    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_reconciled_auto_loan_interest_ald()
-    else:
-        return None
-
-
-reconciled_auto_loan_interest_ald = (
-    create_reconciled_auto_loan_interest_ald_reform(None, None, bypass=True)
-)

policyengine_us/reforms/reconciliation/reconciled_pease.py

@@ -1,85 +0,0 @@
-from policyengine_us.model_api import *
-from policyengine_core.periods import period as period_
-from policyengine_core.periods import instant
-
-
-def create_reconciled_pease() -> Reform:
-    class itemized_taxable_income_deductions_reduction(Variable):
-        value_type = float
-        entity = TaxUnit
-        label = "Itemized taxable income deductions reduction"
-        unit = USD
-        definition_period = YEAR
-
-        def formula(tax_unit, period, parameters):
-            p = parameters(period).gov.contrib.reconciliation.pease
-            if p.in_effect:
-                filing_status = tax_unit("filing_status", period)
-                top_rate_threshold = parameters(
-                    period
-                ).gov.irs.income.bracket.thresholds["6"][filing_status]
-                agi = tax_unit("adjusted_gross_income", period)
-                exemptions = tax_unit("exemptions", period)
-                taxable_income = max_(0, agi - exemptions)
-                taxable_income_excess = max_(
-                    0, taxable_income - top_rate_threshold
-                )
-                total_itemized_deductions = tax_unit(
-                    "total_itemized_taxable_income_deductions", period
-                )
-                lesser_of_deductions_or_excess = min_(
-                    total_itemized_deductions, taxable_income_excess
-                )
-                if p.amended_structure.in_effect:
-                    salt_deduction = tax_unit("salt_deduction", period)
-                    lesser_of_salt_or_excess = min_(
-                        salt_deduction, taxable_income_excess
-                    )
-                    salt_deduction_reduction = (
-                        p.amended_structure.salt_rate
-                        * lesser_of_salt_or_excess
-                    )
-                    remaining_deductions = max_(
-                        total_itemized_deductions - salt_deduction, 0
-                    )
-                    lesser_of_remaining_or_excess = min_(
-                        remaining_deductions, taxable_income_excess
-                    )
-                    other_deductions_reduction = (
-                        p.rate * lesser_of_remaining_or_excess
-                    )
-                    return (
-                        salt_deduction_reduction + other_deductions_reduction
-                    )
-                return p.rate * lesser_of_deductions_or_excess
-            return 0
-
-    class reform(Reform):
-        def apply(self):
-            self.update_variable(itemized_taxable_income_deductions_reduction)
-
-    return reform
-
-
-def create_reconciled_pease_reform(parameters, period, bypass: bool = False):
-    if bypass:
-        return create_reconciled_pease()
-
-    p = parameters.gov.contrib.reconciliation.pease
-
-    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_reconciled_pease()
-    else:
-        return None
-
-
-reconciled_pease = create_reconciled_pease_reform(None, None, bypass=True)

policyengine_us/reforms/reconciliation/reconciled_qbid.py

@@ -1,78 +0,0 @@
-from policyengine_us.model_api import *
-from policyengine_core.periods import period as period_
-from policyengine_core.periods import instant
-
-
-def create_reconciled_qbid() -> Reform:
-    class qbid_amount(Variable):
-        value_type = float
-        entity = Person
-        label = "Per‑cap qualified business income deduction amount for each person"
-        unit = USD
-        definition_period = YEAR
-        reference = (
-            "https://www.law.cornell.edu/uscode/text/26/199A#b_1"
-            "https://www.irs.gov/pub/irs-prior/p535--2018.pdf"
-        )
-
-        def formula(person, period, parameters):
-            p = parameters(period).gov.irs.deductions
-
-            # 1. Compute the new maximum QBID
-            qbi = person("qualified_business_income", period)
-            qbid_max = p.qbi.max.rate * qbi
-
-            # 2. Compute the wage/property cap (unchanged)
-            w2_wages = person("w2_wages_from_qualified_business", period)
-            b_property = person("unadjusted_basis_qualified_property", period)
-            wage_cap = w2_wages * p.qbi.max.w2_wages.rate
-            alt_cap = (
-                w2_wages * p.qbi.max.w2_wages.alt_rate
-                + b_property * p.qbi.max.business_property.rate
-            )
-            full_cap = max_(wage_cap, alt_cap)
-
-            # 3. Phase‑out logic: 75% of each dollar above the threshold
-            taxinc_less_qbid = person.tax_unit(
-                "taxable_income_less_qbid", period
-            )
-            filing_status = person.tax_unit("filing_status", period)
-            threshold = p.qbi.phase_out.start[filing_status]
-            p_ref = parameters(period).gov.contrib.reconciliation.qbid
-            phase_out_rate = p_ref.phase_out_rate
-            excess_income = max_(0, taxinc_less_qbid - threshold)
-            reduction_amount = phase_out_rate * excess_income
-            # 4. Apply phase‑out to the 22% deduction
-            phased_deduction = max_(0, qbid_max - reduction_amount)
-            # 5. Final QBID is the lesser of the phased deduction or the wage/property cap
-            return min_(phased_deduction, full_cap)
-
-    class reform(Reform):
-        def apply(self):
-            self.update_variable(qbid_amount)
-
-    return reform
-
-
-def create_reconciled_qbid_reform(parameters, period, bypass: bool = False):
-    if bypass:
-        return create_reconciled_qbid()
-
-    p = parameters.gov.contrib.reconciliation.qbid
-
-    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_reconciled_qbid()
-    else:
-        return None
-
-
-reconciled_qbid = create_reconciled_qbid_reform(None, None, bypass=True)

policyengine_us/reforms/reconciliation/reconciled_tip_and_overtime_exempt.py

@@ -1,177 +0,0 @@
-from policyengine_us.model_api import *
-from policyengine_core.periods import period as period_
-from policyengine_core.periods import instant
-
-
-def create_reconciled_tip_and_overtime_exempt() -> Reform:
-    class tip_income_deduction(Variable):
-        value_type = float
-        entity = TaxUnit
-        label = "Tip income deduction"
-        unit = USD
-        definition_period = YEAR
-
-        def formula(tax_unit, period, parameters):
-            p = parameters(period).gov.contrib.reconciliation.tip_income_exempt
-            if p.in_effect:
-                person = tax_unit.members
-                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
-                )
-                eligible_ssn_card_type = citizen | non_citizen_valid_ead
-                head = person("is_tax_unit_head", period)
-                spouse = person("is_tax_unit_spouse", period)
-                ineligible_head_exists = tax_unit.any(
-                    head & ~eligible_ssn_card_type
-                )
-                ineligible_spouse_exists = tax_unit.any(
-                    spouse & ~eligible_ssn_card_type
-                )
-                ineligible_cardholder_present = (
-                    ineligible_head_exists | ineligible_spouse_exists
-                )
-
-                tip_income = person("tip_income", period)
-                if p.phase_out.applies:
-                    agi = tax_unit("adjusted_gross_income", period)
-                    filing_status = tax_unit("filing_status", period)
-                    cap = p.cap[filing_status]
-                    start = p.phase_out.start[filing_status]
-                    agi_excess = max_(agi - start, 0)
-                    phase_out_amount = agi_excess * p.phase_out.rate
-                    total_tip_income = tax_unit.sum(tip_income)
-                    capped_overtime_income = min_(cap, total_tip_income)
-                    phased_out_overtime_income = max_(
-                        0, capped_overtime_income - phase_out_amount
-                    )
-                    return (
-                        phased_out_overtime_income
-                        * ~ineligible_cardholder_present
-                    )
-                eligible_ssn_card_holder = eligible_ssn_card_type & (
-                    head | spouse
-                )
-                return tax_unit.sum(tip_income * eligible_ssn_card_holder)
-            return 0
-
-    class overtime_income_deduction(Variable):
-        value_type = float
-        entity = TaxUnit
-        label = "Overtime income deduction"
-        unit = USD
-        definition_period = YEAR
-
-        def formula(tax_unit, period, parameters):
-            p = parameters(
-                period
-            ).gov.contrib.reconciliation.overtime_income_exempt
-            if p.in_effect:
-                person = tax_unit.members
-                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
-                )
-                eligible_ssn_card_type = citizen | non_citizen_valid_ead
-                head = person("is_tax_unit_head", period)
-                spouse = person("is_tax_unit_spouse", period)
-                ineligible_head_exists = tax_unit.any(
-                    head & ~eligible_ssn_card_type
-                )
-                ineligible_spouse_exists = tax_unit.any(
-                    spouse & ~eligible_ssn_card_type
-                )
-                ineligible_cardholder_present = (
-                    ineligible_head_exists | ineligible_spouse_exists
-                )
-
-                overtime_income = person("fsla_overtime_premium", period)
-                if p.phase_out.applies:
-                    agi = tax_unit("adjusted_gross_income", period)
-                    filing_status = tax_unit("filing_status", period)
-                    cap = p.cap[filing_status]
-                    start = p.phase_out.start[filing_status]
-                    agi_excess = max_(agi - start, 0)
-                    phase_out_amount = agi_excess * p.phase_out.rate
-                    total_overtime_income = tax_unit.sum(overtime_income)
-                    capped_overtime_income = min_(cap, total_overtime_income)
-                    phased_out_overtime_income = max_(
-                        0, capped_overtime_income - phase_out_amount
-                    )
-                    return (
-                        phased_out_overtime_income
-                        * ~ineligible_cardholder_present
-                    )
-                eligible_ssn_card_holder = eligible_ssn_card_type & (
-                    head | spouse
-                )
-                return tax_unit.sum(overtime_income * eligible_ssn_card_holder)
-            return 0
-
-    def modify_parameters(parameters):
-        parameters.gov.irs.deductions.deductions_if_itemizing.update(
-            start=instant("2026-01-01"),
-            stop=instant("2035-12-31"),
-            value=[
-                "tip_income_deduction",
-                "overtime_income_deduction",
-                "itemized_taxable_income_deductions",
-                "qualified_business_income_deduction",
-                "wagering_losses_deduction",
-            ],
-        )
-        parameters.gov.irs.deductions.deductions_if_not_itemizing.update(
-            start=instant("2026-01-01"),
-            stop=instant("2035-12-31"),
-            value=[
-                "tip_income_deduction",
-                "overtime_income_deduction",
-                "charitable_deduction_for_non_itemizers",
-                "standard_deduction",
-                "qualified_business_income_deduction",
-            ],
-        )
-        return parameters
-
-    class reform(Reform):
-        def apply(self):
-            self.update_variable(tip_income_deduction)
-            self.update_variable(overtime_income_deduction)
-            self.modify_parameters(modify_parameters)
-
-    return reform
-
-
-def create_reconciled_tip_and_overtime_exempt_reform(
-    parameters, period, bypass: bool = False
-):
-    if bypass:
-        return create_reconciled_tip_and_overtime_exempt()
-
-    p = parameters.gov.contrib.reconciliation
-
-    reform_active = False
-    current_period = period_(period)
-
-    for i in range(5):
-        if (
-            p(current_period).tip_income_exempt.in_effect
-            or p(current_period).overtime_income_exempt.in_effect
-        ):
-            reform_active = True
-            break
-        current_period = current_period.offset(1, "year")
-
-    if reform_active:
-        return create_reconciled_tip_and_overtime_exempt()
-    else:
-        return None
-
-
-reconciled_tip_and_overtime_exempt = (
-    create_reconciled_tip_and_overtime_exempt_reform(None, None, bypass=True)
-)