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

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

@@ -1,96 +0,0 @@
-- name: AGI below threshold, loans capped
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_auto_loan_interest_ald.reconciled_auto_loan_interest_ald
-  input:
-    gov.contrib.reconciliation.auto_loan_interest_ald.in_effect: true
-    adjusted_gross_income_pre_auto_loan_interest_ald: 100_000
-    filing_status: HEAD_OF_HOUSEHOLD
-    auto_loan_interest: 20_000
-  output:
-    auto_loan_interest_ald: 10_000
-
-- name: AGI above threshold, loans capped, fully phased out
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_auto_loan_interest_ald.reconciled_auto_loan_interest_ald
-  input:
-    gov.contrib.reconciliation.auto_loan_interest_ald.in_effect: true
-    adjusted_gross_income_pre_auto_loan_interest_ald: 200_000
-    filing_status: HEAD_OF_HOUSEHOLD
-    auto_loan_interest: 20_000
-  output:
-    auto_loan_interest_ald: 0
-
-
-- name: AGI above threshold, loans capped, partially phased out
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_auto_loan_interest_ald.reconciled_auto_loan_interest_ald
-  input:
-    gov.contrib.reconciliation.auto_loan_interest_ald.in_effect: true
-    adjusted_gross_income_pre_auto_loan_interest_ald: 220_000
-    filing_status: JOINT
-    auto_loan_interest: 20_000
-  output:
-    auto_loan_interest_ald: 6_000
-
-- name: Integration test for AGI circularity
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_auto_loan_interest_ald.reconciled_auto_loan_interest_ald
-  input:
-    gov.contrib.reconciliation.auto_loan_interest_ald.in_effect: true
-    irs_gross_income: 220_000
-    filing_status: JOINT
-    auto_loan_interest: 20_000
-  output:
-    auto_loan_interest_ald: 6_000
-    adjusted_gross_income_pre_auto_loan_interest_ald: 220_000
-    adjusted_gross_income: 214_000
-
-- name: Senate version of auto loan interest deduction
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_auto_loan_interest_ald.reconciled_auto_loan_interest_ald
-  input:
-    gov.contrib.reconciliation.auto_loan_interest_ald.in_effect: true
-    gov.contrib.reconciliation.auto_loan_interest_ald.senate_version.applies: true
-    irs_gross_income: 220_000
-    filing_status: JOINT
-    auto_loan_interest: 20_000
-    standard_deduction: 0
-    tax_unit_itemizes: false
-  output:
-    auto_loan_interest_ald: 6_000
-    adjusted_gross_income: 220_000
-    taxable_income_deductions: 6_000
-
-- name: Senate version of auto loan interest deduction, itemizing
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_auto_loan_interest_ald.reconciled_auto_loan_interest_ald
-  input:
-    gov.contrib.reconciliation.auto_loan_interest_ald.in_effect: true
-    gov.contrib.reconciliation.auto_loan_interest_ald.senate_version.applies: true
-    irs_gross_income: 220_000
-    filing_status: JOINT
-    auto_loan_interest: 20_000
-    standard_deduction: 0
-    tax_unit_itemizes: true
-    salt_deduction: 10_000
-  output:
-    auto_loan_interest_ald: 6_000
-    adjusted_gross_income: 220_000
-    taxable_income_deductions: 16_000
-
-- name: Senate version of auto loan interest deduction does not apply
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_auto_loan_interest_ald.reconciled_auto_loan_interest_ald
-  input:
-    gov.contrib.reconciliation.auto_loan_interest_ald.in_effect: true
-    gov.contrib.reconciliation.auto_loan_interest_ald.senate_version.applies: false
-    irs_gross_income: 220_000
-    filing_status: JOINT
-    auto_loan_interest: 20_000
-    standard_deduction: 0
-    tax_unit_itemizes: true
-    salt_deduction: 10_000
-  output:
-    auto_loan_interest_ald: 6_000
-    adjusted_gross_income: 214_000
-    taxable_income_deductions: 10_000

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

@@ -1,85 +0,0 @@
-- name: Reconciled pease for a hoh filer with 
-  period: 2026
-  absolute_error_margin: 1
-  reforms: policyengine_us.reforms.reconciliation.reconciled_pease.reconciled_pease
-  input:
-    gov.contrib.reconciliation.pease.in_effect: true
-    total_itemized_taxable_income_deductions: 30_000
-    exemptions: 0
-    filing_status: HEAD_OF_HOUSEHOLD
-    adjusted_gross_income: 600_000
-  output:
-    # Excess income: 600_000 - 577_750 = 22_250
-    # Reduction = 22_250 * 0.05405405 = 1_202
-    itemized_taxable_income_deductions_reduction: 1_202
-
-- name: Reconciled pease for a joint filer with $10k in itemized deductions
-  period: 2026
-  absolute_error_margin: 1
-  reforms: policyengine_us.reforms.reconciliation.reconciled_pease.reconciled_pease
-  input:
-    gov.contrib.reconciliation.pease.in_effect: true
-    total_itemized_taxable_income_deductions: 10_000
-    exemptions: 0
-    filing_status: JOINT
-    adjusted_gross_income: 700_000
-  output:
-    itemized_taxable_income_deductions_reduction: 540.54
-
-- name: Reconciled pease for a joint filer with income below the top rate threshold
-  period: 2026
-  absolute_error_margin: 1
-  reforms: policyengine_us.reforms.reconciliation.reconciled_pease.reconciled_pease
-  input:
-    gov.contrib.reconciliation.pease.in_effect: true
-    total_itemized_taxable_income_deductions: 10_000
-    exemptions: 0
-    filing_status: JOINT
-    adjusted_gross_income: 600_000
-  output:
-    itemized_taxable_income_deductions_reduction: 0
-
-- name: Amended structure in effect, no salt deduction
-  period: 2026
-  absolute_error_margin: 1
-  reforms: policyengine_us.reforms.reconciliation.reconciled_pease.reconciled_pease
-  input:
-    gov.contrib.reconciliation.pease.in_effect: true
-    gov.contrib.reconciliation.pease.amended_structure.in_effect: true
-    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
-
-- name: Amended structure in effect, some salt deduction, no other deductions
-  period: 2026
-  absolute_error_margin: 1
-  reforms: policyengine_us.reforms.reconciliation.reconciled_pease.reconciled_pease
-  input:
-    gov.contrib.reconciliation.pease.in_effect: true
-    gov.contrib.reconciliation.pease.amended_structure.in_effect: true
-    interest_deduction: 0
-    salt_deduction: 10_000
-    exemptions: 0
-    filing_status: JOINT
-    adjusted_gross_income: 900_000
-  output:
-    itemized_taxable_income_deductions_reduction: 1_351.4
-
-- name: Amended structure in effect, some salt deduction, some other deductions
-  period: 2026
-  absolute_error_margin: 1
-  reforms: policyengine_us.reforms.reconciliation.reconciled_pease.reconciled_pease
-  input:
-    gov.contrib.reconciliation.pease.in_effect: true
-    gov.contrib.reconciliation.pease.amended_structure.in_effect: true
-    interest_deduction: 5_000
-    salt_deduction: 10_000
-    exemptions: 0
-    filing_status: JOINT
-    adjusted_gross_income: 900_000
-  output:
-    itemized_taxable_income_deductions_reduction: 1_621.7

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

@@ -1,31 +0,0 @@
-- name: Reconciled QBID for a hoh filer with $20k in QBI, income over threshold
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_qbid.reconciled_qbid
-  input:
-    gov.contrib.reconciliation.qbid.in_effect: true
-    gov.irs.deductions.qbi.phase_out.start.HEAD_OF_HOUSEHOLD: 200_000
-    gov.irs.deductions.qbi.max.rate: 0.22
-    gov.irs.deductions.qbi.max.w2_wages.alt_rate: 0.4
-    taxable_income_less_qbid: 220_000
-    qualified_business_income: 200_000
-    filing_status: HEAD_OF_HOUSEHOLD
-    w2_wages_from_qualified_business: 1_000_000
-  output:
-    # QBID max = 200_000 * 0.22 = 44_000
-    # Phase-out = (220_000 - 200_000) * 0.75 = 15_000 
-    qbid_amount: 29_000
-
-- name: Reconciled QBID for a hoh filer with $20k in QBI, income under threshold
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciled_qbid.reconciled_qbid
-  input:
-    gov.contrib.reconciliation.qbid.in_effect: true
-    gov.irs.deductions.qbi.phase_out.start.HEAD_OF_HOUSEHOLD: 200_000
-    gov.irs.deductions.qbi.max.rate: 0.22
-    gov.irs.deductions.qbi.max.w2_wages.alt_rate: 0.4
-    taxable_income_less_qbid: 200_000
-    qualified_business_income: 200_000
-    filing_status: HEAD_OF_HOUSEHOLD
-    w2_wages_from_qualified_business: 1_000_000
-  output:
-    qbid_amount: 44_000

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

@@ -1,59 +0,0 @@
-- name: AGI below first phase-out start, no second phase-out
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciliation_cdcc.reconciliation_cdcc
-  input:
-    gov.contrib.reconciliation.cdcc.in_effect: true
-    gov.irs.credits.cdcc.phase_out.max: 0.5
-    gov.irs.credits.cdcc.phase_out.min: 0.35
-    adjusted_gross_income: 15_000
-    filing_status: HEAD_OF_HOUSEHOLD
-  output:
-    cdcc_rate: 0.5
-
-- name: Phased-out at first increment 
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciliation_cdcc.reconciliation_cdcc
-  input:
-    gov.contrib.reconciliation.cdcc.in_effect: true
-    gov.irs.credits.cdcc.phase_out.max: 0.5
-    gov.irs.credits.cdcc.phase_out.min: 0.35
-    adjusted_gross_income: 16_000
-    filing_status: HEAD_OF_HOUSEHOLD
-  output:
-    cdcc_rate: 0.49
-
-- name: First phase-out plateau
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciliation_cdcc.reconciliation_cdcc
-  input:
-    gov.contrib.reconciliation.cdcc.in_effect: true
-    gov.irs.credits.cdcc.phase_out.max: 0.5
-    gov.irs.credits.cdcc.phase_out.min: 0.35
-    adjusted_gross_income: 60_000
-    filing_status: HEAD_OF_HOUSEHOLD
-  output:
-    cdcc_rate: 0.35
-
-- name: Second phase-out starts
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciliation_cdcc.reconciliation_cdcc
-  input:
-    gov.contrib.reconciliation.cdcc.in_effect: true
-    gov.irs.credits.cdcc.phase_out.max: 0.5
-    gov.irs.credits.cdcc.phase_out.min: 0.35
-    adjusted_gross_income: 90_000
-    filing_status: HEAD_OF_HOUSEHOLD
-  output:
-    cdcc_rate: 0.27
-
-- name: Fully phased-out
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciliation_cdcc.reconciliation_cdcc
-  input:
-    gov.contrib.reconciliation.cdcc.in_effect: true
-    gov.irs.credits.cdcc.phase_out.max: 0.5
-    gov.irs.credits.cdcc.phase_out.min: 0.35
-    adjusted_gross_income: 400_000
-    filing_status: HEAD_OF_HOUSEHOLD
-  output:
-    cdcc_rate: 0.2

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

@@ -1,58 +0,0 @@
-- name: No AGI
-  period: 2026
-  reforms: policyengine_us.reforms.reconciliation.reconciliation_charitable_deduction.reconciliation_charitable_deduction
-  input:
-    gov.contrib.reconciliation.charitable_donations.in_effect: true
-    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
-  reforms: policyengine_us.reforms.reconciliation.reconciliation_charitable_deduction.reconciliation_charitable_deduction
-  input:
-    gov.contrib.reconciliation.charitable_donations.in_effect: true
-    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
-  reforms: policyengine_us.reforms.reconciliation.reconciliation_charitable_deduction.reconciliation_charitable_deduction
-  input:
-    gov.contrib.reconciliation.charitable_donations.in_effect: true
-    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
-  reforms: policyengine_us.reforms.reconciliation.reconciliation_charitable_deduction.reconciliation_charitable_deduction
-  input:
-    gov.contrib.reconciliation.charitable_donations.in_effect: true
-    gov.irs.deductions.itemized.charity.ceiling.all: 0.6
-    gov.irs.deductions.itemized.charity.ceiling.non_cash: 0.5
-    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
-  reforms: policyengine_us.reforms.reconciliation.reconciliation_charitable_deduction.reconciliation_charitable_deduction
-  input:
-    gov.contrib.reconciliation.charitable_donations.in_effect: true
-    gov.irs.deductions.itemized.charity.ceiling.all: 0.6
-    gov.irs.deductions.itemized.charity.ceiling.non_cash: 0.5
-    charitable_cash_donations: 3_000
-    charitable_non_cash_donations: 12_000
-    positive_agi: 20_000
-  output:
-    charitable_deduction: 12_000

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

@@ -1,38 +0,0 @@
-- name: Deduction floor in effect, income above threshold
-  absolute_error_margin: 0.01
-  reforms: policyengine_us.reforms.reconciliation.reconciliation_qbid_with_floor.reconciliation_qbid_with_floor
-  period: 2025
-  input:
-    gov.contrib.reconciliation.qbid.deduction_floor.in_effect: true
-    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
-  reforms: policyengine_us.reforms.reconciliation.reconciliation_qbid_with_floor.reconciliation_qbid_with_floor
-  period: 2025
-  input:
-    gov.contrib.reconciliation.qbid.deduction_floor.in_effect: true
-    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
-  reforms: policyengine_us.reforms.reconciliation.reconciliation_qbid_with_floor.reconciliation_qbid_with_floor
-  period: 2025
-  input:
-    gov.contrib.reconciliation.qbid.deduction_floor.in_effect: true
-    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/contrib/salt_phase_out/salt_phase_out_reform.yaml

@@ -1,118 +0,0 @@
-- name: Single filer with income below reduction amount
-  period: 2024
-  reforms: policyengine_us.reforms.salt_phase_out.salt_phase_out_reform.salt_phase_out_reform
-  input:
-    gov.contrib.salt_phase_out.in_effect: true
-    gov.contrib.salt_phase_out.threshold.SINGLE: 100_000
-    gov.contrib.salt_phase_out.rate: 0.1
-    people: 
-      person1:
-        real_estate_taxes: 10_000
-    tax_units:
-      tax_unit:
-        members: [person1]
-        filing_status: SINGLE
-        adjusted_gross_income: 100_000
-  output:
-    salt_deduction: 10_000
-
-- name: Separate filer with income above reduction amount
-  period: 2024
-  reforms: policyengine_us.reforms.salt_phase_out.salt_phase_out_reform.salt_phase_out_reform
-  input:
-    gov.contrib.salt_phase_out.in_effect: true
-    gov.contrib.salt_phase_out.threshold.SEPARATE: 100_000
-    gov.contrib.salt_phase_out.rate: 0.1
-    people: 
-      person1:
-        real_estate_taxes: 10_000
-    tax_units:
-      tax_unit:
-        members: [person1]
-        filing_status: SEPARATE
-        adjusted_gross_income: 120_000
-  output:
-    salt_deduction: 3_000
-
-- name: Fully phased out
-  period: 2024
-  reforms: policyengine_us.reforms.salt_phase_out.salt_phase_out_reform.salt_phase_out_reform
-  input:
-    gov.contrib.salt_phase_out.in_effect: true
-    gov.contrib.salt_phase_out.threshold.SEPARATE: 100_000
-    gov.contrib.salt_phase_out.rate: 1
-    people: 
-      person1:
-        real_estate_taxes: 10_000
-    tax_units:
-      tax_unit:
-        members: [person1]
-        filing_status: SEPARATE
-        adjusted_gross_income: 500_000
-  output:
-    salt_deduction: 0
-
-- name: Joint filers with income above reduction amount
-  period: 2024
-  reforms: policyengine_us.reforms.salt_phase_out.salt_phase_out_reform.salt_phase_out_reform
-  input:
-    gov.contrib.salt_phase_out.in_effect: true
-    gov.contrib.salt_phase_out.threshold.JOINT: 100_000
-    gov.contrib.salt_phase_out.rate: 0.1
-    people: 
-      person1:
-        real_estate_taxes: 10_000
-      person2: 
-        real_estate_taxes: 0
-    tax_units:
-      tax_unit:
-        members: [person1, person2]
-        filing_status: JOINT
-        adjusted_gross_income: 120_000
-  output:
-    salt_deduction: 8_000
-
-- name: Floor applies
-  period: 2026
-  reforms: policyengine_us.reforms.salt_phase_out.salt_phase_out_reform.salt_phase_out_reform
-  input:
-    gov.contrib.salt_phase_out.in_effect: true
-    gov.contrib.salt_phase_out.threshold.JOINT: 90_000
-    gov.contrib.salt_phase_out.rate: 0.2
-    gov.contrib.salt_phase_out.floor.applies: true
-    gov.irs.deductions.itemized.salt_and_real_estate.cap.JOINT: 14_000
-    people: 
-      person1:
-        real_estate_taxes: 10_000
-      person2: 
-        real_estate_taxes: 0
-    tax_units:
-      tax_unit:
-        members: [person1, person2]
-        filing_status: JOINT
-        adjusted_gross_income: 120_000
-  output:
-    salt_cap: 10_000
-    salt_deduction: 10_000
-
-- name: The SALT itself is not subject to phase-out
-  period: 2026
-  reforms: policyengine_us.reforms.salt_phase_out.salt_phase_out_reform.salt_phase_out_reform
-  input:
-    gov.contrib.salt_phase_out.in_effect: true
-    gov.contrib.salt_phase_out.threshold.JOINT: 90_000
-    gov.contrib.salt_phase_out.rate: 0.2
-    gov.contrib.salt_phase_out.floor.applies: true
-    people: 
-      person1:
-        real_estate_taxes: 11_000
-      person2: 
-        real_estate_taxes: 0
-    tax_units:
-      tax_unit:
-        members: [person1, person2]
-        filing_status: JOINT
-        adjusted_gross_income: 600_000
-        state_and_local_sales_or_income_tax: 0
-  output:
-    salt_deduction: 11_000