policyengine-us 1.353.0__py3-none-any.whl → 1.355.0__py3-none-any.whl

policyengine_us/tests/policy/baseline/gov/hhs/medicaid/eligibility/medicaid_work_requirement_eligible.yaml

@@ -0,0 +1,88 @@
+- name: Case 1, age 18, work exempted age. 
+  period: 2026
+  input:
+    age: 18
+  output:
+    medicaid_work_requirement_eligible: true
+
+- name: Case 2, age 65, work exempted age. 
+  period: 2026
+  input:
+    age: 65
+  output:
+    medicaid_work_requirement_eligible: true
+
+- name: Case 3, age 19, need working. 
+  period: 2026
+  input:
+    age: 19
+  output:
+    medicaid_work_requirement_eligible: false
+
+- name: Case 4, age 30, working 79 hours per month. 
+  period: 2026
+  input:
+    age: 30
+    monthly_hours_worked: 79
+  output:
+    medicaid_work_requirement_eligible: false
+
+- name: Case 5, age 30, working 80 hours per month. 
+  period: 2026
+  input:
+    age: 30
+    monthly_hours_worked: 80
+  output:
+    medicaid_work_requirement_eligible: true
+
+- name: Case 6, age 30, is disabled. 
+  period: 2026
+  input:
+    age: 19
+    monthly_hours_worked: 5
+    is_disabled: true
+  output:
+    medicaid_work_requirement_eligible: true
+
+- name: Case 7, integration. 
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 30
+        is_tax_unit_head_or_spouse: true
+        monthly_hours_worked: 80
+      person2:
+        age: 30
+        is_tax_unit_head_or_spouse: true
+        monthly_hours_worked: 79
+  output:
+    medicaid_work_requirement_eligible: [true, false]
+
+- name: Case 8, not working, but has child at age 13. 
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 30
+        is_tax_unit_head_or_spouse: true
+        monthly_hours_worked: 0
+      person2:
+        age: 13
+        is_tax_unit_dependent: true
+  output:
+    medicaid_work_requirement_eligible: [true, true]
+
+- name: Case 9, not working, has child at age 14, ineligible under Senate Version. 
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 30
+        is_tax_unit_head_or_spouse: true
+        monthly_hours_worked: 0
+      person2:
+        age: 14
+        is_tax_unit_dependent: true
+  output:
+    medicaid_work_requirement_eligible: [false, true]

policyengine_us/tests/policy/baseline/gov/irs/credits/cdcc/cdcc_rate.yaml

@@ -51,3 +51,43 @@
     adjusted_gross_income: 438_001
   output:
     cdcc_rate: 0
+
+- name: AGI below first phase-out start, no second phase-out
+  period: 2026
+  input:
+    adjusted_gross_income: 15_000
+    filing_status: HEAD_OF_HOUSEHOLD
+  output:
+    cdcc_rate: 0.5
+
+- name: Phased-out at first increment 
+  period: 2026
+  input:
+    adjusted_gross_income: 16_000
+    filing_status: HEAD_OF_HOUSEHOLD
+  output:
+    cdcc_rate: 0.49
+
+- name: First phase-out plateau
+  period: 2026
+  input:
+    adjusted_gross_income: 60_000
+    filing_status: HEAD_OF_HOUSEHOLD
+  output:
+    cdcc_rate: 0.35
+
+- name: Second phase-out starts
+  period: 2026
+  input:
+    adjusted_gross_income: 90_000
+    filing_status: HEAD_OF_HOUSEHOLD
+  output:
+    cdcc_rate: 0.27
+
+- name: Fully phased-out
+  period: 2026
+  input:
+    adjusted_gross_income: 400_000
+    filing_status: HEAD_OF_HOUSEHOLD
+  output:
+    cdcc_rate: 0.2

policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/maximum/individual/filer_meets_ctc_identification_requirements.yaml

@@ -0,0 +1,51 @@
+- name: One person has a valid SSN card type, the other does not, senate finance rules
+  period: 2026
+  absolute_error_margin: 0.9
+  input:
+    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
+  input:
+    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
+  input:
+    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
+  input:
+    people:
+      person1:
+        ssn_card_type: NONE
+  output:
+    meets_ctc_identification_requirements: [false]
+    filer_meets_ctc_identification_requirements: false

policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/maximum/individual/meets_ctc_child_identification_requirements.yaml

@@ -17,9 +17,9 @@
   output:
     meets_ctc_child_identification_requirements: true
 
-- name: After 2025, the CTC does not require a Social Security Number for qualifying children.
+- name: After 2025, the CTC still requires a Social Security Number for qualifying children.
   period: 2026
   input:
     ssn_card_type: OTHER_NON_CITIZEN
   output:
-    meets_ctc_child_identification_requirements: true
+    meets_ctc_child_identification_requirements: false

policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/reported_salt.yaml

@@ -29,7 +29,6 @@
 - name: Integration test with amt, limit is applied
   period: 2026
   input:
-    gov.simulation.limit_itemized_deductions_to_taxable_income: True
     salt: 45_000
     employment_income: 40_000
   output:
@@ -42,12 +41,11 @@
 - name: Integration test with amt, limit is not applied
   period: 2026
   input:
-    gov.simulation.limit_itemized_deductions_to_taxable_income: False
     salt: 45_000
     employment_income: 40_000
   output:
     adjusted_gross_income: 40_000
     exemptions: 5_300
-    reported_salt: 45_000
-    amt_income: 50_300
+    reported_salt: 34_700
+    amt_income: 40_000
     taxable_income: 0

policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/salt_deduction.yaml

@@ -13,3 +13,81 @@
     filing_status: SINGLE
   output:
     salt_deduction: 4_000
+
+- name: Single filer with income below reduction amount
+  period: 2025
+  input:
+    people: 
+      person1:
+        real_estate_taxes: 10_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+        adjusted_gross_income: 100_000
+        state_and_local_sales_or_income_tax: 1_000
+  output:
+    salt_deduction: 11_000
+
+- name: Separate filer with income above reduction amount
+  period: 2025
+  input:
+    people: 
+      person1:
+        real_estate_taxes: 10_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SEPARATE
+        adjusted_gross_income: 290_000
+        state_and_local_sales_or_income_tax: 1_000
+  output:
+    salt_deduction: 8_000
+
+- name: Fully phased out, floor applies
+  period: 2026
+  input:
+    people: 
+      person1:
+        real_estate_taxes: 10_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SEPARATE
+        adjusted_gross_income: 500_000
+  output:
+    salt_deduction: 5_000
+
+- name: Floor applies
+  period: 2026
+  input:
+    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: 1_000_000
+  output:
+    salt_cap: 10_000
+    salt_deduction: 10_000
+
+- name: The SALT itself is not subject to phase-out
+  period: 2026
+  input:
+    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

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

@@ -0,0 +1,26 @@
+- name: Senate version of auto loan interest deduction
+  period: 2026
+  input:
+    irs_gross_income: 220_000
+    filing_status: JOINT
+    auto_loan_interest: 20_000
+    standard_deduction: 0
+    tax_unit_itemizes: false
+  output:
+    auto_loan_interest_deduction: 6_000
+    adjusted_gross_income: 220_000
+    taxable_income_deductions: 6_000
+
+- name: Senate version of auto loan interest deduction, itemizing
+  period: 2026
+  input:
+    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_deduction: 6_000
+    adjusted_gross_income: 220_000
+    taxable_income_deductions: 16_000

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