policyengine-us 1.353.0__py3-none-any.whl → 1.354.0__py3-none-any.whl

policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/itemizing/charitable_deduction.yaml

@@ -47,11 +47,47 @@
   output: # min(min(200, 1000 * 0.3) + min(500 - 600, 0), 1000 * 0.6)
     charitable_deduction: 600
 
-- name: 2026 filer
+- name: No AGI
   period: 2026
   input:
-    charitable_cash_donations: 100
-    charitable_non_cash_donations: 400
-    positive_agi: 1_000
-  output: # min(min(400, 1000 * 0.3) + 100, 1000 * 0.5)
-    charitable_deduction: 400
+    charitable_cash_donations: 10_000
+    charitable_non_cash_donations: 30_000
+    positive_agi: 0
+  output:
+    charitable_deduction: 0
+
+- name: Charitable deduction with a 0.5% floor
+  period: 2026
+  input:
+    charitable_cash_donations: 10_000
+    charitable_non_cash_donations: 30_000
+    positive_agi: 200_000
+  output:
+    charitable_deduction: 39_000
+
+- name: Contributions below floor
+  period: 2026
+  input:
+    charitable_cash_donations: 500
+    charitable_non_cash_donations: 300
+    positive_agi: 200_000
+  output:
+    charitable_deduction: 0
+
+- name: Non cash donations are capped at 50% of AGI and cash donation increase the cap to 60%, partial cap
+  period: 2026
+  input:
+    charitable_cash_donations: 600
+    charitable_non_cash_donations: 12_000
+    positive_agi: 20_000
+  output:
+    charitable_deduction: 10_600
+
+- name: Non cash donations are capped at 50% of AGI and cash donation increase the cap to 60%, full cap
+  period: 2026
+  input:
+    charitable_cash_donations: 3_000
+    charitable_non_cash_donations: 12_000
+    positive_agi: 20_000
+  output:
+    charitable_deduction: 12_000

policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/itemizing/itemized_taxable_income_deductions_reduction.yaml

@@ -7,21 +7,34 @@
   output: 
     itemized_taxable_income_deductions_reduction: 0
 
-- name: Reduction in 2026, due to AGI reduction
+- name: Reduction in 2026, due to AGI
   period: 2026
   absolute_error_margin: 1
   input:
-    adjusted_gross_income: 500_000
+    adjusted_gross_income: 700_000
     filing_status: SINGLE
     total_itemized_taxable_income_deductions: 200_000
   output: 
-    itemized_taxable_income_deductions_reduction: 4_805
+    itemized_taxable_income_deductions_reduction: 8_443
 
 - name: Reduction in 2026, due to total deductions reduction
   period: 2026
+  absolute_error_margin: 1
   input:
-    adjusted_gross_income: 500_000
+    adjusted_gross_income: 600_000
     filing_status: SINGLE
     total_itemized_taxable_income_deductions: 1_000
   output: 
-    itemized_taxable_income_deductions_reduction: 800
+    itemized_taxable_income_deductions_reduction: 54
+
+- name: Amended structure in effect, no salt deduction
+  period: 2026
+  absolute_error_margin: 1
+  input:
+    total_itemized_taxable_income_deductions: 10_000
+    salt_deduction: 0
+    exemptions: 0
+    filing_status: JOINT
+    adjusted_gross_income: 700_000
+  output:
+    itemized_taxable_income_deductions_reduction: 540.54

policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/itemizing/misc_deduction.yaml

@@ -1,21 +1,3 @@
-- name: Deduction floor applies
-  period: 2026
-  input:
-    unreimbursed_business_employee_expenses: 600
-    tax_preparation_fees: 400
-    adjusted_gross_income: 2_000
-  output: 
-    misc_deduction: 960
-
-- name: Deduction floor does not apply
-  period: 2026
-  input:
-    unreimbursed_business_employee_expenses: 1_800
-    tax_preparation_fees: 200
-    adjusted_gross_income: 0
-  output: 
-    misc_deduction: 2_000
-
 - name: No deduction allowed
   period: 2026
   input:

policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/overtime_income/overtime_income_deduction.yaml

@@ -0,0 +1,39 @@
+- name: Ineligible cardholder present
+  period: 2025
+  input:
+    overtime_income_deduction_ssn_requirement_met: false
+    fsla_overtime_premium: 10_000
+    adjusted_gross_income: 100_000
+    filing_status: JOINT
+  output:
+    overtime_income_deduction: 0
+
+- name: AGI below phase out start
+  period: 2025
+  input:
+    overtime_income_deduction_ssn_requirement_met: true
+    fsla_overtime_premium: 10_000
+    adjusted_gross_income: 100_000
+    filing_status: JOINT
+  output:
+    overtime_income_deduction: 10_000
+
+- name: Fully phased out
+  period: 2025
+  input:
+    overtime_income_deduction_ssn_requirement_met: true
+    fsla_overtime_premium: 10_000
+    adjusted_gross_income: 1_000_000
+    filing_status: JOINT
+  output:
+    overtime_income_deduction: 0
+
+- name: Partially phased out
+  period: 2025
+  input:
+    overtime_income_deduction_ssn_requirement_met: true
+    fsla_overtime_premium: 10_000
+    adjusted_gross_income: 190_000
+    filing_status: JOINT
+  output:
+    overtime_income_deduction: 10_000

policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/overtime_income/overtime_income_deduction_ssn_requirement_met.yaml

@@ -0,0 +1,53 @@
+- name: Ineligible cardholder present
+  period: 2025
+  input:
+    people:
+      person1:
+        ssn_card_type: CITIZEN
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person2:
+        ssn_card_type: OTHER_NON_CITIZEN
+        is_tax_unit_head: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+  output:
+    overtime_income_deduction_ssn_requirement_met: false
+
+- name: Ineligible cardholder present, but not head or spouse
+  period: 2025
+  input:
+    people:
+      person1:
+        ssn_card_type: CITIZEN
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person2:
+        ssn_card_type: OTHER_NON_CITIZEN
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+  output:
+    overtime_income_deduction_ssn_requirement_met: true
+
+- name: Ineligible cardholder not present
+  period: 2025
+  input:
+    people:
+      person1:
+        ssn_card_type: CITIZEN
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+      person2:
+        ssn_card_type: NON_CITIZEN_VALID_EAD
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+  output:
+    overtime_income_deduction_ssn_requirement_met: true

policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/qbid/qualified_business_income_deduction.yaml

@@ -24,3 +24,36 @@
     adjusted_net_capital_gain: 32_000
   output:
     qualified_business_income_deduction: 0
+
+- name: Deduction floor in effect, income above threshold
+  absolute_error_margin: 0.01
+  period: 2026
+  input:
+    qbid_amount: 200
+    taxable_income_less_qbid: 600
+    adjusted_net_capital_gain: 0
+    qualified_business_income: 1_000
+  output:
+    qualified_business_income_deduction: 400
+
+- name: Deduction floor in effect, income below threshold
+  absolute_error_margin: 0.01
+  period: 2026
+  input:
+    qbid_amount: 200
+    taxable_income_less_qbid: 0
+    adjusted_net_capital_gain: 0
+    qualified_business_income: 999
+  output:
+    qualified_business_income_deduction: 0
+
+- name: QBID above floor
+  absolute_error_margin: 0.01
+  period: 2026
+  input:
+    qbid_amount: 2_000
+    taxable_income_less_qbid: 20_000
+    adjusted_net_capital_gain: 0
+    qualified_business_income: 1_000
+  output:
+    qualified_business_income_deduction: 2_000

policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/senior_deduction/integration.yaml

@@ -0,0 +1,107 @@
+- name: Two eligible seniors, income above the phase-out
+  period: 2025
+  input:
+    people: 
+      person1:
+        age: 65
+        is_tax_unit_head_or_spouse: true
+        ssn_card_type: CITIZEN
+      person2:
+        age: 65
+        is_tax_unit_head_or_spouse: true
+        ssn_card_type: NON_CITIZEN_VALID_EAD
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+        adjusted_gross_income: 200_000
+        salt_deduction: 0
+        standard_deduction: 0
+  output:
+    additional_senior_deduction: 9_000
+    taxable_income_deductions_if_itemizing: 9_000
+    taxable_income_deductions_if_not_itemizing: 9_000
+
+- name: Single senior, income above the phase-out, 2025
+  period: 2025
+  input:
+    people: 
+      person1:
+        age: 65
+        is_tax_unit_head_or_spouse: true
+        ssn_card_type: CITIZEN
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 90_000
+        salt_deduction: 0
+        standard_deduction: 0
+  output:
+    additional_senior_deduction: 5_100
+    taxable_income_deductions_if_itemizing: 5_100
+    taxable_income_deductions_if_not_itemizing: 5_100
+
+- name: Single non-senior, income above the phase-out
+  period: 2025
+  input:
+    people: 
+      person1:
+        age: 64
+        is_tax_unit_head_or_spouse: true
+        ssn_card_type: CITIZEN
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 90_000
+        salt_deduction: 0
+        standard_deduction: 0
+  output:
+    additional_senior_deduction: 0
+    taxable_income_deductions_if_itemizing: 0
+    taxable_income_deductions_if_not_itemizing: 0
+
+- name: Test with two structural reforms, tips, overtime and the SD are added
+  period: 2025
+  input:
+    people: 
+      person1:
+        age: 65
+        is_tax_unit_head_or_spouse: true
+        ssn_card_type: CITIZEN
+        tip_income: 1_000
+        fsla_overtime_premium: 2_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 90_000
+        salt_deduction: 0
+        standard_deduction: 0
+  output:
+    additional_senior_deduction: 5_100
+    overtime_income_deduction: 2_000
+    tip_income_deduction: 1_000
+    taxable_income_deductions_if_itemizing: 8_100
+    taxable_income_deductions_if_not_itemizing: 8_100
+
+- name: Testing when reforms are initialized in another order
+  period: 2025
+  input:
+    people: 
+      person1:
+        age: 65
+        is_tax_unit_head_or_spouse: true
+        ssn_card_type: CITIZEN
+        tip_income: 1_000
+        fsla_overtime_premium: 2_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 90_000
+        salt_deduction: 0
+        standard_deduction: 0
+  output:
+    additional_senior_deduction: 5_100
+    overtime_income_deduction: 2_000
+    tip_income_deduction: 1_000
+    taxable_income_deductions_if_itemizing: 8_100
+    taxable_income_deductions_if_not_itemizing: 8_100

policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/senior_deduction/meets_additional_senior_deduction_identification_requirements.yaml

@@ -0,0 +1,71 @@
+- name: Two eligible seniors
+  period: 2025
+  input:
+    people: 
+      person1:
+        age: 65
+        is_tax_unit_head_or_spouse: true
+        ssn_card_type: CITIZEN
+      person2:
+        age: 65
+        is_tax_unit_head_or_spouse: true
+        ssn_card_type: NON_CITIZEN_VALID_EAD
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+  output:
+    additional_senior_deduction_eligible_person: [true, true]
+
+- name: One non-senior
+  period: 2025
+  input:
+    people: 
+      person1:
+        age: 65
+        is_tax_unit_head_or_spouse: true
+        ssn_card_type: CITIZEN
+      person2:
+        age: 64
+        is_tax_unit_head_or_spouse: true
+        ssn_card_type: NON_CITIZEN_VALID_EAD
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+  output:
+    additional_senior_deduction_eligible_person: [true, false]
+
+- name: One senior dependent 
+  period: 2025
+  input:
+    people: 
+      person1:
+        age: 65
+        is_tax_unit_head_or_spouse: true
+        ssn_card_type: CITIZEN
+      person2:
+        age: 65
+        is_tax_unit_head_or_spouse: false
+        ssn_card_type: NON_CITIZEN_VALID_EAD
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+  output:
+    additional_senior_deduction_eligible_person: [true, false]
+
+- name: One person without an SSN card
+  period: 2025
+  input:
+    people: 
+      person1:
+        age: 65
+        is_tax_unit_head_or_spouse: true
+        ssn_card_type: CITIZEN
+      person2:
+        age: 65
+        is_tax_unit_head_or_spouse: true
+        ssn_card_type: NONE
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+  output:
+    additional_senior_deduction_eligible_person: [true, false]

policyengine_us/tests/policy/{contrib/reconciliation/reconciled_tip_and_overtime_exempt.yaml → baseline/gov/irs/income/taxable_income/deductions/tip_and_overtime_income_deduction.yaml}

@@ -1,68 +1,6 @@
-- name: Tip income is exempt but overtime income is not
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_tip_and_overtime_exempt.reconciled_tip_and_overtime_exempt
-  input:
-    gov.contrib.reconciliation.tip_income_exempt.in_effect: true
-    gov.contrib.reconciliation.overtime_income_exempt.in_effect: false
-    tip_income: 200
-    fsla_overtime_premium: 300
-    standard_deduction: 0
-    qualified_business_income_deduction: 0
-    charitable_deduction: 0
-    interest_deduction: 0
-    salt_deduction: 0
-    medical_expense_deduction: 0
-    casualty_loss_deduction: 0
-    misc_deduction: 0
-  output:
-    taxable_income_deductions_if_itemizing: 200
-    taxable_income_deductions_if_not_itemizing: 200
-
-- name: Baseline test - no deductions 
-  period: 2026
-  input:
-    gov.contrib.reconciliation.tip_income_exempt.in_effect: false
-    gov.contrib.reconciliation.overtime_income_exempt.in_effect: false
-    tip_income: 200
-    fsla_overtime_premium: 300
-    standard_deduction: 0
-    qualified_business_income_deduction: 0
-    charitable_deduction: 0
-    interest_deduction: 0
-    salt_deduction: 0
-    medical_expense_deduction: 0
-    casualty_loss_deduction: 0
-    misc_deduction: 0
-  output:
-    taxable_income_deductions_if_itemizing: 0
-    taxable_income_deductions_if_not_itemizing: 0
-
-- name: Tip income is not exempt but overtime income is
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_tip_and_overtime_exempt.reconciled_tip_and_overtime_exempt
-  input:
-    gov.contrib.reconciliation.tip_income_exempt.in_effect: false
-    gov.contrib.reconciliation.overtime_income_exempt.in_effect: true
-    tip_income: 200
-    fsla_overtime_premium: 300
-    standard_deduction: 0
-    qualified_business_income_deduction: 0
-    charitable_deduction: 0
-    interest_deduction: 0
-    salt_deduction: 0
-    medical_expense_deduction: 0
-    casualty_loss_deduction: 0
-    misc_deduction: 0
-  output:
-    taxable_income_deductions_if_itemizing: 300
-    taxable_income_deductions_if_not_itemizing: 300
-
 - name: Tip and overtime income are exempt
   period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_tip_and_overtime_exempt.reconciled_tip_and_overtime_exempt
   input:
-    gov.contrib.reconciliation.tip_income_exempt.in_effect: true
-    gov.contrib.reconciliation.overtime_income_exempt.in_effect: true
     tip_income: 200
     fsla_overtime_premium: 300
     standard_deduction: 0
@@ -77,12 +15,9 @@
     taxable_income_deductions_if_itemizing: 500
     taxable_income_deductions_if_not_itemizing: 500
 
-- name: Test for SSN card type - head eligible 
+- name: Test for SSN card type - head eligible - no deduction allowed
   period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_tip_and_overtime_exempt.reconciled_tip_and_overtime_exempt
   input:
-    gov.contrib.reconciliation.tip_income_exempt.in_effect: true
-    gov.contrib.reconciliation.overtime_income_exempt.in_effect: true
     people: 
       person1:
         ssn_card_type: CITIZEN
@@ -104,15 +39,14 @@
         casualty_loss_deduction: 0
         misc_deduction: 0
   output:
-    taxable_income_deductions_if_itemizing: 500
-    taxable_income_deductions_if_not_itemizing: 500
+    tip_income_deduction: 0
+    overtime_income_deduction: 0
+    taxable_income_deductions_if_itemizing: 0
+    taxable_income_deductions_if_not_itemizing: 0
 
-- name: Test for SSN card type - spouse eligible 
+- name: Test for SSN card type - spouse eligible - no deduction allowed
   period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_tip_and_overtime_exempt.reconciled_tip_and_overtime_exempt
   input:
-    gov.contrib.reconciliation.tip_income_exempt.in_effect: true
-    gov.contrib.reconciliation.overtime_income_exempt.in_effect: true
     people: 
       person1:
         ssn_card_type: NONE
@@ -134,16 +68,43 @@
         casualty_loss_deduction: 0
         misc_deduction: 0
   output:
-    taxable_income_deductions_if_itemizing: 1_500
-    taxable_income_deductions_if_not_itemizing: 1_500
+    tip_income_deduction: 0
+    overtime_income_deduction: 0
+    taxable_income_deductions_if_itemizing: 0
+    taxable_income_deductions_if_not_itemizing: 0
+
+- name: Test for SSN card type - both eligible
+  period: 2026
+  input:
+    people: 
+      person1:
+        ssn_card_type: CITIZEN
+        tip_income: 200
+        fsla_overtime_premium: 300
+      person2:
+        ssn_card_type: NON_CITIZEN_VALID_EAD
+        tip_income: 600
+        fsla_overtime_premium: 900
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        standard_deduction: 0
+        qualified_business_income_deduction: 0
+        charitable_deduction: 0
+        interest_deduction: 0
+        salt_deduction: 0
+        medical_expense_deduction: 0
+        casualty_loss_deduction: 0
+        misc_deduction: 0
+  output:
+    tip_income_deduction: 800
+    overtime_income_deduction: 1_200
+    taxable_income_deductions_if_itemizing: 2_000
+    taxable_income_deductions_if_not_itemizing: 2_000
 
 - name: Phase out structure applies, joint filing status, agi below phase out start
   period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_tip_and_overtime_exempt.reconciled_tip_and_overtime_exempt
   input:
-    gov.contrib.reconciliation.tip_income_exempt.in_effect: true
-    gov.contrib.reconciliation.overtime_income_exempt.in_effect: true
-    gov.contrib.reconciliation.overtime_income_exempt.phase_out.applies: true
     people: 
       person1:
         ssn_card_type: NON_CITIZEN_VALID_EAD
@@ -170,11 +131,7 @@
 
 - name: Phase out structure applies, joint filing status, agi below phase out start, head not eligible
   period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_tip_and_overtime_exempt.reconciled_tip_and_overtime_exempt
   input:
-    gov.contrib.reconciliation.tip_income_exempt.in_effect: true
-    gov.contrib.reconciliation.overtime_income_exempt.in_effect: true
-    gov.contrib.reconciliation.overtime_income_exempt.phase_out.applies: true
     people: 
       person1:
         ssn_card_type: NONE
@@ -201,11 +158,7 @@
 
 - name: Phase out structure applies, joint filing status, agi below phase out start, child without ssn card
   period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_tip_and_overtime_exempt.reconciled_tip_and_overtime_exempt
   input:
-    gov.contrib.reconciliation.tip_income_exempt.in_effect: true
-    gov.contrib.reconciliation.overtime_income_exempt.in_effect: true
-    gov.contrib.reconciliation.overtime_income_exempt.phase_out.applies: true
     people: 
       person1:
         ssn_card_type: NON_CITIZEN_VALID_EAD
@@ -235,11 +188,7 @@
 
 - name: Phase out structure applies, joint filing status, agi below phase out start, partially phased out
   period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_tip_and_overtime_exempt.reconciled_tip_and_overtime_exempt
   input:
-    gov.contrib.reconciliation.tip_income_exempt.in_effect: true
-    gov.contrib.reconciliation.overtime_income_exempt.in_effect: true
-    gov.contrib.reconciliation.overtime_income_exempt.phase_out.applies: true
     people: 
       person1:
         ssn_card_type: NON_CITIZEN_VALID_EAD
@@ -266,11 +215,7 @@
 
 - name: Phase out structure applies, joint filing status, agi below phase out start, fully phased out
   period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_tip_and_overtime_exempt.reconciled_tip_and_overtime_exempt
   input:
-    gov.contrib.reconciliation.tip_income_exempt.in_effect: true
-    gov.contrib.reconciliation.overtime_income_exempt.in_effect: true
-    gov.contrib.reconciliation.overtime_income_exempt.phase_out.applies: true
     people: 
       person1:
         ssn_card_type: NON_CITIZEN_VALID_EAD
@@ -297,11 +242,7 @@
 
 - name: Tip income phase out structure applies, joint filing status, agi below phase out start
   period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_tip_and_overtime_exempt.reconciled_tip_and_overtime_exempt
   input:
-    gov.contrib.reconciliation.tip_income_exempt.in_effect: true
-    gov.contrib.reconciliation.overtime_income_exempt.in_effect: true
-    gov.contrib.reconciliation.tip_income_exempt.phase_out.applies: true
     people: 
       person1:
         ssn_card_type: NON_CITIZEN_VALID_EAD
@@ -328,11 +269,7 @@
 
 - name: Tip income phase out structure applies, joint filing status, agi below phase out start, head not eligible
   period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_tip_and_overtime_exempt.reconciled_tip_and_overtime_exempt
   input:
-    gov.contrib.reconciliation.tip_income_exempt.in_effect: true
-    gov.contrib.reconciliation.overtime_income_exempt.in_effect: true
-    gov.contrib.reconciliation.tip_income_exempt.phase_out.applies: true
     people: 
       person1:
         ssn_card_type: NONE
@@ -359,11 +296,7 @@
 
 - name: Tip income phase out structure applies, joint filing status, agi below phase out start, child without ssn card
   period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_tip_and_overtime_exempt.reconciled_tip_and_overtime_exempt
   input:
-    gov.contrib.reconciliation.tip_income_exempt.in_effect: true
-    gov.contrib.reconciliation.overtime_income_exempt.in_effect: true
-    gov.contrib.reconciliation.tip_income_exempt.phase_out.applies: true
     people: 
       person1:
         ssn_card_type: NON_CITIZEN_VALID_EAD
@@ -393,11 +326,7 @@
 
 - name: Tip income phase out structure applies, joint filing status, agi below phase out start, partially phased out
   period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_tip_and_overtime_exempt.reconciled_tip_and_overtime_exempt
   input:
-    gov.contrib.reconciliation.tip_income_exempt.in_effect: true
-    gov.contrib.reconciliation.overtime_income_exempt.in_effect: true
-    gov.contrib.reconciliation.tip_income_exempt.phase_out.applies: true
     people: 
       person1:
         ssn_card_type: NON_CITIZEN_VALID_EAD
@@ -424,11 +353,7 @@
 
 - name: Tip income phase out structure applies, joint filing status, agi below phase out start, fully phased out
   period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_tip_and_overtime_exempt.reconciled_tip_and_overtime_exempt
   input:
-    gov.contrib.reconciliation.tip_income_exempt.in_effect: true
-    gov.contrib.reconciliation.overtime_income_exempt.in_effect: true
-    gov.contrib.reconciliation.tip_income_exempt.phase_out.applies: true
     people: 
       person1:
         ssn_card_type: NON_CITIZEN_VALID_EAD