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

policyengine_us/reforms/reconciliation/reconciliation_cdcc.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_reconciliation_cdcc() -> Reform:
-    class cdcc_rate(Variable):
-        value_type = float
-        entity = TaxUnit
-        label = "CDCC credit rate"
-        unit = USD
-        definition_period = YEAR
-        reference = "https://www.law.cornell.edu/uscode/text/26/21#a_2"
-
-        def formula(tax_unit, period, parameters):
-            p = parameters(period).gov.irs.credits.cdcc
-            agi = tax_unit("adjusted_gross_income", period)
-
-            # First phase-out
-            excess_agi = max_(0, agi - p.phase_out.start)
-            increments = np.ceil(excess_agi / p.phase_out.increment)
-            percentage_reduction = increments * p.phase_out.rate
-            phased_out_rate = max_(
-                p.phase_out.min, p.phase_out.max - percentage_reduction
-            )
-
-            # Second phase-out
-            p_ref = parameters(period).gov.contrib.reconciliation.cdcc
-            filing_status = tax_unit("filing_status", period)
-            second_phase_out_start = p_ref.phase_out.second_start[
-                filing_status
-            ]
-            second_excess_agi = max_(0, agi - second_phase_out_start)
-            second_phase_out_increment = p_ref.phase_out.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_ref.phase_out.second_min,
-                phased_out_rate - second_percentage_reduction,
-            )
-
-    class reform(Reform):
-        def apply(self):
-            self.update_variable(cdcc_rate)
-
-    return reform
-
-
-def create_reconciliation_cdcc_reform(
-    parameters, period, bypass: bool = False
-):
-    if bypass:
-        return create_reconciliation_cdcc()
-
-    p = parameters.gov.contrib.reconciliation.cdcc
-
-    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_reconciliation_cdcc()
-    else:
-        return None
-
-
-reconciliation_cdcc = create_reconciliation_cdcc_reform(
-    None, None, bypass=True
-)

policyengine_us/reforms/reconciliation/reconciliation_charitable_deduction.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
-import numpy as np
-
-
-def create_reconciled_charitable_deduction() -> Reform:
-    class charitable_deduction(Variable):
-        value_type = float
-        entity = TaxUnit
-        label = "Charitable deduction"
-        unit = USD
-        documentation = (
-            "Deduction from taxable income for charitable donations."
-        )
-        definition_period = YEAR
-        reference = "https://www.law.cornell.edu/uscode/text/26/170"
-
-        def formula(tax_unit, period, parameters):
-            cash_donations = add(
-                tax_unit, period, ["charitable_cash_donations"]
-            )
-            non_cash_donations = add(
-                tax_unit, period, ["charitable_non_cash_donations"]
-            )
-            positive_agi = tax_unit("positive_agi", period)
-            p = parameters(period).gov.irs.deductions.itemized.charity.ceiling
-            p_ref = parameters(
-                period
-            ).gov.contrib.reconciliation.charitable_donations
-            deduction_floor = p_ref.floor * positive_agi
-            reduced_non_cash_donations = max_(
-                non_cash_donations - deduction_floor, 0
-            )
-            capped_non_cash_donations = min_(
-                reduced_non_cash_donations, p.non_cash * positive_agi
-            )
-
-            total_cap = p.all * positive_agi
-            remaining_floor = max_(deduction_floor - non_cash_donations, 0)
-            reduced_cash_donations = max_(cash_donations - remaining_floor, 0)
-            return min_(
-                capped_non_cash_donations + reduced_cash_donations, total_cap
-            )
-
-    class reform(Reform):
-        def apply(self):
-            self.update_variable(charitable_deduction)
-
-    return reform
-
-
-def create_reconciled_charitable_deduction_reform(
-    parameters, period, bypass: bool = False
-):
-    if bypass:
-        return create_reconciled_charitable_deduction()
-
-    p = parameters.gov.contrib.reconciliation.charitable_donations
-
-    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_charitable_deduction()
-    else:
-        return None
-
-
-reconciliation_charitable_deduction = (
-    create_reconciled_charitable_deduction_reform(None, None, bypass=True)
-)

policyengine_us/reforms/reconciliation/reconciliation_qbid_with_floor.py

@@ -1,72 +0,0 @@
-from policyengine_us.model_api import *
-from policyengine_core.periods import period as period_
-from policyengine_core.periods import instant
-
-
-def create_reconciliation_qbid_with_floor() -> Reform:
-    class qualified_business_income_deduction(Variable):
-        value_type = float
-        entity = TaxUnit
-        label = "Qualified business income deduction for tax unit"
-        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(tax_unit, period, parameters):
-            # compute sum of QBID amounts for each person in TaxUnit following
-            # logic in 2018 IRS Publication 535, Worksheet 12-A, line 16
-            person = tax_unit.members
-            qbid_amt = person("qbid_amount", period)
-            uncapped_qbid = tax_unit.sum(qbid_amt)
-            # apply taxinc cap at the TaxUnit level following logic
-            # 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)
-            pre_floor_qbid = min_(uncapped_qbid, taxinc_cap)
-            p_ref = parameters(
-                period
-            ).gov.contrib.reconciliation.qbid.deduction_floor
-            qualified_business_income = tax_unit(
-                "qualified_business_income", period
-            )
-            floor = p_ref.amount.calc(qualified_business_income)
-            return max_(pre_floor_qbid, floor)
-
-    class reform(Reform):
-        def apply(self):
-            self.update_variable(qualified_business_income_deduction)
-
-    return reform
-
-
-def create_reconciliation_qbid_with_floor_reform(
-    parameters, period, bypass: bool = False
-):
-    if bypass:
-        return create_reconciliation_qbid_with_floor()
-
-    p = parameters.gov.contrib.reconciliation.qbid.deduction_floor
-
-    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_reconciliation_qbid_with_floor()
-    else:
-        return None
-
-
-reconciliation_qbid_with_floor = create_reconciliation_qbid_with_floor_reform(
-    None, None, bypass=True
-)

policyengine_us/reforms/salt_phase_out/__init__.py

@@ -1,3 +0,0 @@
-from .salt_phase_out_reform import (
-    create_salt_phase_out_reform,
-)

policyengine_us/reforms/salt_phase_out/salt_phase_out_reform.py

@@ -1,59 +0,0 @@
-from policyengine_us.model_api import *
-from policyengine_core.periods import period as period_
-
-
-def create_salt_phase_out() -> Reform:
-
-    class salt_cap(Variable):
-        value_type = float
-        entity = TaxUnit
-        label = "SALT cap"
-        unit = USD
-        definition_period = YEAR
-        reference = "https://www.law.cornell.edu/uscode/text/26/164"
-
-        def formula(tax_unit, period, parameters):
-            filing_status = tax_unit("filing_status", period)
-            p = parameters(
-                period
-            ).gov.irs.deductions.itemized.salt_and_real_estate
-            max_cap = p.cap[filing_status]
-            p_ref = parameters(period).gov.contrib.salt_phase_out
-            agi = tax_unit("adjusted_gross_income", period)
-            agi_excess = max_(0, agi - p_ref.threshold[filing_status])
-            phase_out = p_ref.rate * agi_excess
-            phased_out_cap = max_(0, max_cap - phase_out)
-            if p_ref.floor.applies:
-                floor = p_ref.floor.amount[filing_status]
-                return max_(phased_out_cap, floor)
-            return phased_out_cap
-
-    class reform(Reform):
-        def apply(self):
-            self.update_variable(salt_cap)
-
-    return reform
-
-
-def create_salt_phase_out_reform(parameters, period, bypass: bool = False):
-    if bypass:
-        return create_salt_phase_out()
-
-    p = parameters.gov.contrib.salt_phase_out
-
-    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_salt_phase_out()
-    else:
-        return None
-
-
-salt_phase_out_reform = create_salt_phase_out_reform(None, None, bypass=True)

policyengine_us/tests/policy/contrib/reconciliation/ctc_ssn.yaml

@@ -1,150 +0,0 @@
-- name: Case 1, CTC higher than 0.
-  period: 2026
-  absolute_error_margin: 0.9
-  reforms: policyengine_us.reforms.reconciliation.ctc_ssn.ctc_ssn
-  input:
-    gov.contrib.reconciliation.ctc.in_effect: true
-    ctc_maximum_with_arpa_addition: 100
-    ctc_phase_out: 80
-    filer_meets_ctc_identification_requirements: true
-  output:
-    ctc: 20
-
-- name: Case 2, CTC capped at 0.
-  period: 2026
-  absolute_error_margin: 0.9
-  reforms: policyengine_us.reforms.reconciliation.ctc_ssn.ctc_ssn
-  input:
-    gov.contrib.reconciliation.ctc.in_effect: true
-    ctc_maximum_with_arpa_addition: 80
-    ctc_phase_out: 100
-    filer_meets_ctc_identification_requirements: true
-  output:
-    ctc: 0
-
-- name: Case 3, don't have valid SSN card type, CTC is 0. 
-  period: 2026
-  absolute_error_margin: 0.9
-  reforms: policyengine_us.reforms.reconciliation.ctc_ssn.ctc_ssn
-  input:
-    gov.contrib.reconciliation.ctc.in_effect: true
-    ctc_maximum_with_arpa_addition: 100
-    ctc_phase_out: 80
-    filer_meets_ctc_identification_requirements: false
-  output:
-    ctc: 0
-
-- name: One person has a valid SSN card type, the other does not
-  period: 2026
-  absolute_error_margin: 0.9
-  reforms: policyengine_us.reforms.reconciliation.ctc_ssn.ctc_ssn
-  input:
-    gov.contrib.reconciliation.ctc.in_effect: true
-    people:
-      person1:
-        ssn_card_type: CITIZEN
-      person2:
-        ssn_card_type: NONE
-  output:
-    meets_ctc_identification_requirements: [true, false]
-    filer_meets_ctc_identification_requirements: false
-
-- name: Both people are eligible
-  period: 2026
-  absolute_error_margin: 0.9
-  reforms: policyengine_us.reforms.reconciliation.ctc_ssn.ctc_ssn
-  input:
-    gov.contrib.reconciliation.ctc.in_effect: true
-    people:
-      person1:
-        ssn_card_type: CITIZEN
-      person2:
-        ssn_card_type: NON_CITIZEN_VALID_EAD
-  output:
-    meets_ctc_identification_requirements: [true, true]
-    filer_meets_ctc_identification_requirements: true
-
-- name: One of three children eligible 
-  period: 2026
-  absolute_error_margin: 0.9
-  reforms: policyengine_us.reforms.reconciliation.ctc_ssn.ctc_ssn
-  input:
-    gov.contrib.reconciliation.ctc.in_effect: true
-    people:
-      person1:
-        ssn_card_type: CITIZEN
-      person2:
-        ctc_qualifying_child: true
-        ssn_card_type: NON_CITIZEN_VALID_EAD
-      person3:
-        age: 5
-        ssn_card_type: NONE
-      person4:
-        age: 5
-        ssn_card_type: CITIZEN
-  output:
-    ctc_qualifying_children: 1
-
-- name: One person has a valid SSN card type, the other does not, senate finance rules
-  period: 2026
-  absolute_error_margin: 0.9
-  reforms: policyengine_us.reforms.reconciliation.ctc_ssn.ctc_ssn
-  input:
-    gov.contrib.reconciliation.ctc.in_effect: true
-    gov.contrib.reconciliation.ctc.one_person_ssn_req: true
-    people:
-      person1:
-        ssn_card_type: CITIZEN
-      person2:
-        ssn_card_type: NONE
-  output:
-    meets_ctc_identification_requirements: [true, false]
-    filer_meets_ctc_identification_requirements: true
-
-- name: One person has a valid SSN card type, the other does not, senate finance rules, child status irrelevant
-  period: 2026
-  absolute_error_margin: 0.9
-  reforms: policyengine_us.reforms.reconciliation.ctc_ssn.ctc_ssn
-  input:
-    gov.contrib.reconciliation.ctc.in_effect: true
-    gov.contrib.reconciliation.ctc.one_person_ssn_req: true
-    people:
-      person1:
-        ssn_card_type: CITIZEN
-      person2:
-        ssn_card_type: NONE
-      person3:
-        age: 5
-        is_tax_unit_dependent: true
-        ssn_card_type: NONE
-  output:
-    meets_ctc_identification_requirements: [true, false, false]
-    filer_meets_ctc_identification_requirements: true
-
-- name: Single person eligible
-  period: 2026
-  absolute_error_margin: 0.9
-  reforms: policyengine_us.reforms.reconciliation.ctc_ssn.ctc_ssn
-  input:
-    gov.contrib.reconciliation.ctc.in_effect: true
-    gov.contrib.reconciliation.ctc.one_person_ssn_req: true
-    people:
-      person1:
-        ssn_card_type: CITIZEN
-  output:
-    meets_ctc_identification_requirements: [true]
-    filer_meets_ctc_identification_requirements: true
-
-- name: Single person ineligible
-  period: 2026
-  absolute_error_margin: 0.9
-  reforms: policyengine_us.reforms.reconciliation.ctc_ssn.ctc_ssn
-  input:
-    gov.contrib.reconciliation.ctc.in_effect: true
-    gov.contrib.reconciliation.ctc.one_person_ssn_req: true
-    people:
-      person1:
-        ssn_card_type: NONE
-  output:
-    meets_ctc_identification_requirements: [false]
-    filer_meets_ctc_identification_requirements: false

policyengine_us/tests/policy/contrib/reconciliation/reconciled_additional_senior_standard_deduction.yaml

@@ -1,173 +0,0 @@
-- name: Two eligible seniors with income below the phase-out
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_additional_senior_standard_deduction.reconciled_additional_senior_standard_deduction
-  input:
-    gov.contrib.reconciliation.additional_senior_standard_deduction.in_effect: true
-    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: CITIZEN
-    tax_units:
-      tax_unit:
-        members: [person1, person2]
-        filing_status: JOINT
-        adjusted_gross_income: 100_000
-        salt_deduction: 0
-        standard_deduction: 0
-  output:
-    additional_senior_standard_deduction: 8_000
-    taxable_income_deductions_if_itemizing: 8_000
-    taxable_income_deductions_if_not_itemizing: 8_000
-
-- name: One eligible senior, no additional SD 
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_additional_senior_standard_deduction.reconciled_additional_senior_standard_deduction
-  input:
-    gov.contrib.reconciliation.additional_senior_standard_deduction.in_effect: true
-    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]
-        filing_status: JOINT
-        adjusted_gross_income: 100_000
-        salt_deduction: 0
-        standard_deduction: 0
-  output:
-    additional_senior_standard_deduction: 0
-    taxable_income_deductions_if_itemizing: 0
-    taxable_income_deductions_if_not_itemizing: 0
-
-- name: Two eligible seniors, income above the phase-out
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_additional_senior_standard_deduction.reconciled_additional_senior_standard_deduction
-  input:
-    gov.contrib.reconciliation.additional_senior_standard_deduction.in_effect: true
-    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_standard_deduction: 6_000
-    taxable_income_deductions_if_itemizing: 6_000
-    taxable_income_deductions_if_not_itemizing: 6_000
-
-- name: Single senior, income above the phase-out, 2025
-  period: 2025
-  reforms: policyengine_us.reforms.reconciliation.reconciled_additional_senior_standard_deduction.reconciled_additional_senior_standard_deduction
-  input:
-    gov.contrib.reconciliation.additional_senior_standard_deduction.in_effect: true
-    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_standard_deduction: 3_400
-    taxable_income_deductions_if_itemizing: 3_400
-    taxable_income_deductions_if_not_itemizing: 3_400
-
-- name: Single non-senior, income above the phase-out
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_additional_senior_standard_deduction.reconciled_additional_senior_standard_deduction
-  input:
-    gov.contrib.reconciliation.additional_senior_standard_deduction.in_effect: true
-    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_standard_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: 2026
-  reforms: [policyengine_us.reforms.reconciliation.reconciled_tip_and_overtime_exempt.reconciled_tip_and_overtime_exempt, policyengine_us.reforms.reconciliation.reconciled_additional_senior_standard_deduction.reconciled_additional_senior_standard_deduction]
-  input:
-    gov.contrib.reconciliation.additional_senior_standard_deduction.in_effect: true
-    gov.contrib.reconciliation.tip_income_exempt.in_effect: true
-    gov.contrib.reconciliation.overtime_income_exempt.in_effect: true
-    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_standard_deduction: 3_400
-    overtime_income_deduction: 2_000
-    tip_income_deduction: 1_000
-    taxable_income_deductions_if_itemizing: 6_400
-    taxable_income_deductions_if_not_itemizing: 6_400
-
-- name: Testing when reforms are initialized in another order
-  period: 2026
-  reforms: [policyengine_us.reforms.reconciliation.reconciled_additional_senior_standard_deduction.reconciled_additional_senior_standard_deduction, 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.additional_senior_standard_deduction.in_effect: true
-    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_standard_deduction: 3_400
-    overtime_income_deduction: 2_000
-    tip_income_deduction: 1_000
-    taxable_income_deductions_if_itemizing: 6_400
-    taxable_income_deductions_if_not_itemizing: 6_400