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/tip_income/tip_income_deduction.yaml

@@ -0,0 +1,79 @@
+- name: Ineligible cardholder present
+  period: 2025
+  input:
+    tip_income_deduction_ssn_requirement_met: false
+    tip_income: 10_000
+    adjusted_gross_income: 100_000
+    filing_status: JOINT
+  output:
+    tip_income_deduction: 0
+
+- name: AGI below phase out start
+  period: 2025
+  input:
+    tip_income_deduction_ssn_requirement_met: true
+    tip_income: 10_000
+    adjusted_gross_income: 100_000
+    filing_status: JOINT
+  output:
+    tip_income_deduction: 10_000
+
+- name: Fully phased out
+  period: 2025
+  input:
+    tip_income_deduction_ssn_requirement_met: true
+    tip_income: 10_000
+    adjusted_gross_income: 1_000_000
+    filing_status: JOINT
+  output:
+    tip_income_deduction: 0
+
+- name: Partially phased out
+  period: 2025
+  input:
+    tip_income_deduction_ssn_requirement_met: true
+    tip_income: 10_000
+    adjusted_gross_income: 190_000
+    filing_status: JOINT
+  output:
+    tip_income_deduction: 10_000
+
+- name: Ineligible cardholder present
+  period: 2025
+  input:
+    people:
+      person1:
+        ssn_card_type: CITIZEN
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+        tip_income: 1_000
+      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:
+    tip_income_deduction_ssn_requirement_met: false
+    tip_income_deduction: 0
+
+- 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: CITIZEN
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+        tip_income: 1_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+  output:
+    tip_income_deduction_ssn_requirement_met: true
+    tip_income_deduction: 1_000

policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/tip_income/tip_income_deduction_ineligible_cardholder_present.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:
+    tip_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:
+    tip_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:
+    tip_income_deduction_ssn_requirement_met: true

policyengine_us/variables/gov/irs/credits/cdcc/cdcc_rate.py

@@ -25,4 +25,22 @@ class cdcc_rate(Variable):
         second_excess_agi = max_(0, agi - p.phase_out.second_start)
         second_increments = np.ceil(second_excess_agi / p.phase_out.increment)
         second_percentage_reduction = second_increments * p.phase_out.rate
+        if p.phase_out.amended_structure.applies:
+            # Second phase-out is amended post 2025
+            filing_status = tax_unit("filing_status", period)
+            second_phase_out_start = (
+                p.phase_out.amended_structure.second_start[filing_status]
+            )
+            second_excess_agi = max_(0, agi - second_phase_out_start)
+            second_phase_out_increment = (
+                p.phase_out.amended_structure.second_increment[filing_status]
+            )
+            second_increments = np.ceil(
+                second_excess_agi / second_phase_out_increment
+            )
+            second_percentage_reduction = second_increments * p.phase_out.rate
+            return max_(
+                p.phase_out.amended_structure.second_min,
+                phased_out_rate - second_percentage_reduction,
+            )
         return max_(0, phased_out_rate - second_percentage_reduction)

policyengine_us/variables/gov/irs/credits/ctc/ctc.py

@@ -8,6 +8,7 @@ class ctc(Variable):
     unit = USD
     documentation = "Total value of the non-refundable and refundable portions of the Child Tax Credit."
     definition_period = YEAR
+    defined_for = "filer_meets_ctc_identification_requirements"
     reference = "https://www.law.cornell.edu/uscode/text/26/24#a"
 
     def formula(tax_unit, period, parameters):

policyengine_us/variables/gov/irs/credits/ctc/maximum/individual/filer_meets_ctc_identification_requirements.py

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+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
+        p = parameters(period).gov.irs.credits.ctc
+        if p.adult_ssn_requirement_applies:
+            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
+            )
+            return tax_unit.any(head_or_spouse & eligible_ssn_card_type)
+        return True

policyengine_us/variables/gov/irs/credits/ctc/maximum/individual/meets_ctc_child_identification_requirements.py

@@ -12,10 +12,7 @@ class meets_ctc_child_identification_requirements(Variable):
         p = parameters(period).gov.irs.credits.ctc
         if p.child_ssn_requirement_applies:
             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
+            ssn_card_str = ssn_card_type.decode_to_str()
+            p = parameters(period).gov.irs.credits.ctc
+            return np.isin(ssn_card_str, p.eligible_ssn_card_type)
         return True

policyengine_us/variables/gov/irs/credits/ctc/maximum/individual/meets_ctc_identification_requirements.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class meets_ctc_identification_requirements(Variable):
+    value_type = bool
+    entity = Person
+    definition_period = YEAR
+    label = "Person meets CTC identification requirements"
+    reference = (
+        "https://www.congress.gov/bill/119th-congress/house-bill/1/text"
+    )
+
+    def formula(person, period, parameters):
+        ssn_card_type = person("ssn_card_type", period)
+        ssn_card_str = ssn_card_type.decode_to_str()
+        p = parameters(period).gov.irs.credits.ctc
+        return np.isin(ssn_card_str, p.eligible_ssn_card_type)

policyengine_us/variables/gov/irs/income/taxable_income/deductions/auto_loan_interest/auto_loan_interest_deduction.py

@@ -0,0 +1,30 @@
+from policyengine_us.model_api import *
+
+
+class auto_loan_interest_deduction(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Auto loan interest deduction"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://www.congress.gov/bill/119th-congress/house-bill/1/text"
+    )
+
+    def formula(tax_unit, period, parameters):
+        auto_loan_interest = add(tax_unit, period, ["auto_loan_interest"])
+        p = parameters(period).gov.irs.deductions.auto_loan_interest
+        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", 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)

policyengine_us/variables/gov/irs/income/taxable_income/deductions/itemizing/charitable_deduction.py

@@ -16,10 +16,25 @@ class charitable_deduction(Variable):
             tax_unit, period, ["charitable_non_cash_donations"]
         )
         positive_agi = tax_unit("positive_agi", period)
-        p = parameters(period).gov.irs.deductions.itemized.charity.ceiling
+        p = parameters(period).gov.irs.deductions.itemized.charity
         capped_non_cash_donations = min_(
-            non_cash_donations, p.non_cash * positive_agi
+            non_cash_donations, p.ceiling.non_cash * positive_agi
         )
 
-        total_cap = p.all * positive_agi
+        total_cap = p.ceiling.all * positive_agi
+        if p.floor.applies:
+            deduction_floor = p.floor.amount * positive_agi
+            reduced_non_cash_donations = max_(
+                non_cash_donations - deduction_floor, 0
+            )
+            capped_reduced_non_cash_donations = min_(
+                reduced_non_cash_donations, p.ceiling.non_cash * positive_agi
+            )
+
+            remaining_floor = max_(deduction_floor - non_cash_donations, 0)
+            reduced_cash_donations = max_(cash_donations - remaining_floor, 0)
+            return min_(
+                capped_reduced_non_cash_donations + reduced_cash_donations,
+                total_cap,
+            )
         return min_(capped_non_cash_donations + cash_donations, total_cap)

policyengine_us/variables/gov/irs/income/taxable_income/deductions/itemizing/itemized_taxable_income_deductions_reduction.py

@@ -21,5 +21,23 @@ class itemized_taxable_income_deductions_reduction(Variable):
                 "total_itemized_taxable_income_deductions", period
             )
             maximum_deductions_reduction = maximum_deductions * p.rate.base
+            if p.amended_structure.applies:
+                top_rate_threshold = parameters(
+                    period
+                ).gov.irs.income.bracket.thresholds["6"][filing_status]
+                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
+                )
+                return (
+                    p.amended_structure.rate * lesser_of_deductions_or_excess
+                )
             return min_(agi_excess_reduction, maximum_deductions_reduction)
         return 0

policyengine_us/variables/gov/irs/income/taxable_income/deductions/itemizing/salt_cap.py

@@ -10,6 +10,16 @@ class salt_cap(Variable):
     reference = "https://www.law.cornell.edu/uscode/text/26/164"
 
     def formula(tax_unit, period, parameters):
-        p = parameters(period).gov.irs.deductions.itemized.salt_and_real_estate
         filing_status = tax_unit("filing_status", period)
-        return p.cap[filing_status]
+        p = parameters(period).gov.irs.deductions.itemized.salt_and_real_estate
+        max_cap = p.cap[filing_status]
+        if p.phase_out.in_effect:
+            agi = tax_unit("adjusted_gross_income", period)
+            agi_excess = max_(0, agi - p.phase_out.threshold[filing_status])
+            phase_out = p.phase_out.rate * agi_excess
+            phased_out_cap = max_(0, max_cap - phase_out)
+            if p.phase_out.floor.applies:
+                floor = p.phase_out.floor.amount[filing_status]
+                return max_(phased_out_cap, floor)
+            return phased_out_cap
+        return max_cap

policyengine_us/variables/gov/irs/income/taxable_income/deductions/overtime_income/overtime_income_deduction.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class overtime_income_deduction(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Overtime income deduction"
+    unit = USD
+    definition_period = YEAR
+    defined_for = "overtime_income_deduction_ssn_requirement_met"
+
+    def formula(tax_unit, period, parameters):
+        person = tax_unit.members
+        overtime_income = person("fsla_overtime_premium", period)
+        agi = tax_unit("adjusted_gross_income", period)
+        filing_status = tax_unit("filing_status", period)
+        p = parameters(period).gov.irs.deductions.overtime_income
+        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)
+        return max_(0, capped_overtime_income - phase_out_amount)

policyengine_us/variables/gov/irs/income/taxable_income/deductions/overtime_income/overtime_income_deduction_ssn_requirement_met.py

@@ -0,0 +1,25 @@
+from policyengine_us.model_api import *
+
+
+class overtime_income_deduction_ssn_requirement_met(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "SSN requirement met for the overtime income deduction"
+    definition_period = YEAR
+
+    def formula(tax_unit, period, parameters):
+        person = tax_unit.members
+        ssn_card_type = person("ssn_card_type", period)
+        ssn_card_str = ssn_card_type.decode_to_str()
+        p = parameters(period).gov.irs.deductions.overtime_income
+        eligible_ssn_card_type = np.isin(
+            ssn_card_str, p.eligible_ssn_card_type
+        )
+        joint = tax_unit("tax_unit_is_joint", period)
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        eligible_head_or_spouse = eligible_ssn_card_type & head_or_spouse
+        return where(
+            joint,
+            tax_unit.sum(eligible_head_or_spouse) == 2,
+            tax_unit.any(eligible_head_or_spouse),
+        )

policyengine_us/variables/gov/irs/income/taxable_income/deductions/qualified_business_income_deduction/qualified_business_income_deduction.py

@@ -22,6 +22,13 @@ class qualified_business_income_deduction(Variable):
         # in 2018 IRS Publication 535, Worksheet 12-A, lines 32-37
         taxinc_less_qbid = tax_unit("taxable_income_less_qbid", period)
         netcg_qdiv = tax_unit("adjusted_net_capital_gain", period)
-        p = parameters(period).gov.irs.deductions.qbi.max
-        taxinc_cap = p.rate * max_(0, taxinc_less_qbid - netcg_qdiv)
-        return min_(uncapped_qbid, taxinc_cap)
+        p = parameters(period).gov.irs.deductions.qbi
+        taxinc_cap = p.max.rate * max_(0, taxinc_less_qbid - netcg_qdiv)
+        pre_floor_qbid = min_(uncapped_qbid, taxinc_cap)
+        if p.deduction_floor.in_effect:
+            qualified_business_income = tax_unit(
+                "qualified_business_income", period
+            )
+            floor = p.deduction_floor.amount.calc(qualified_business_income)
+            return max_(pre_floor_qbid, floor)
+        return pre_floor_qbid

policyengine_us/variables/gov/irs/income/taxable_income/deductions/senior_deduction/additional_senior_deduction.py

@@ -0,0 +1,31 @@
+from policyengine_us.model_api import *
+
+
+class additional_senior_deduction(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Senior deduction"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://www.congress.gov/bill/119th-congress/house-bill/1/text"
+    )
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.irs.deductions.senior_deduction
+        eligible_seniors = add(
+            tax_unit,
+            period,
+            ["additional_senior_deduction_eligible_person"],
+        )
+
+        base_deduction = p.amount * eligible_seniors
+        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.phase_out_rate.joint.calc(agi),
+            p.phase_out_rate.other.calc(agi),
+        )
+        return max_(base_deduction - phase_out_amount, 0)

policyengine_us/variables/gov/irs/income/taxable_income/deductions/senior_deduction/additional_senior_deduction_eligible_person.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class additional_senior_deduction_eligible_person(Variable):
+    value_type = bool
+    entity = Person
+    definition_period = YEAR
+    label = "Person is eligible for the additional senior deduction"
+    reference = (
+        "https://www.congress.gov/bill/119th-congress/house-bill/1/text"
+    )
+
+    def formula(person, period, parameters):
+        ssn_card_type = person("ssn_card_type", period)
+        ssn_card_str = ssn_card_type.decode_to_str()
+        p = parameters(period).gov.irs.deductions.senior_deduction
+        eligible_ssn_card_type = np.isin(
+            ssn_card_str, p.eligible_ssn_card_type
+        )
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        age = person("age", period)
+        p_irs = parameters(period).gov.irs.deductions.standard.aged_or_blind
+        aged = age >= p_irs.age_threshold
+        return eligible_ssn_card_type & head_or_spouse & aged

policyengine_us/variables/gov/irs/income/taxable_income/deductions/tax_unit_itemizes.py

@@ -22,7 +22,6 @@ class tax_unit_itemizes(Variable):
         else:
             # determine federal itemization behavior by comparing deductions
             standard_deduction = tax_unit("standard_deduction", period)
-            p = parameters(period).gov.irs.deductions
             itemized_deductions = tax_unit(
                 "itemized_taxable_income_deductions", period
             )

policyengine_us/variables/gov/irs/income/taxable_income/deductions/tip_income/tip_income_deduction.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class tip_income_deduction(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Tip income deduction"
+    unit = USD
+    definition_period = YEAR
+    defined_for = "tip_income_deduction_ssn_requirement_met"
+
+    def formula(tax_unit, period, parameters):
+        person = tax_unit.members
+        tip_income = person("tip_income", period)
+        agi = tax_unit("adjusted_gross_income", period)
+        filing_status = tax_unit("filing_status", period)
+        p = parameters(period).gov.irs.deductions.tip_income
+        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_tip_income = min_(p.cap, total_tip_income)
+        return max_(0, capped_tip_income - phase_out_amount)

policyengine_us/variables/gov/irs/income/taxable_income/deductions/tip_income/tip_income_deduction_ssn_requirement_met.py

@@ -0,0 +1,25 @@
+from policyengine_us.model_api import *
+
+
+class tip_income_deduction_ssn_requirement_met(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "SSN requirement met for the tip income deduction"
+    definition_period = YEAR
+
+    def formula(tax_unit, period, parameters):
+        person = tax_unit.members
+        ssn_card_type = person("ssn_card_type", period)
+        ssn_card_str = ssn_card_type.decode_to_str()
+        p = parameters(period).gov.irs.deductions.tip_income
+        eligible_ssn_card_type = np.isin(
+            ssn_card_str, p.eligible_ssn_card_type
+        )
+        joint = tax_unit("tax_unit_is_joint", period)
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        eligible_head_or_spouse = eligible_ssn_card_type & head_or_spouse
+        return where(
+            joint,
+            tax_unit.sum(eligible_head_or_spouse) == 2,
+            tax_unit.any(eligible_head_or_spouse),
+        )

{policyengine_us-1.353.0.dist-info → policyengine_us-1.354.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.353.0
+Version: 1.354.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE