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

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

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/tests/policy/baseline/gov/usda/snap/eligibility/work_requirements/meets_snap_abawd_work_requirements.yaml

@@ -84,3 +84,108 @@
         members: [person1, person2]
   output:
     meets_snap_abawd_work_requirements: [false, true]
+
+- name: Case 1, baseline, age 55 exempted from general work requirement. 
+  period: 2026
+  absolute_error_margin: 0.9
+  input:
+    age: 55
+    weekly_hours_worked: 1
+    is_disabled: false
+  output:
+    meets_snap_abawd_work_requirements: true
+
+- name: Case 2, reform, age 55 is not exempted from general work requirement. 
+  period: 2027
+  absolute_error_margin: 0.9
+  input:
+    age: 55
+    weekly_hours_worked: 1
+    is_disabled: false
+  output:
+    meets_snap_abawd_work_requirements: false
+
+- name: Case 3, baseline, have a child at age 15.
+  period: 2026-01
+  absolute_error_margin: 0.9
+  input:
+    people:
+      person1:
+        age: 55
+        weekly_hours_worked: 1
+        is_disabled: false
+        is_parent: true
+      person2:
+        age: 15
+        is_disabled: false
+        is_tax_unit_dependent: true
+  output:
+    meets_snap_abawd_work_requirements: [true, true]
+
+- name: Case 4, reform, have a child at age 15.
+  period: 2027
+  absolute_error_margin: 0.9
+  input:
+    people:
+      person1:
+        age: 55
+        weekly_hours_worked: 1
+        is_disabled: false
+        is_parent: true
+      person2:
+        age: 15
+        is_disabled: false
+        is_tax_unit_dependent: true
+  output:
+    meets_snap_abawd_work_requirements: [false, true]
+
+- name: Case 5, reform, have a child at age 6.
+  period: 2027
+  absolute_error_margin: 0.9
+  input:
+    people:
+      person1:
+        age: 55
+        weekly_hours_worked: 1
+        is_disabled: false
+        is_parent: true
+      person2:
+        age: 6
+        is_disabled: false
+        is_tax_unit_dependent: true
+  output:
+    meets_snap_abawd_work_requirements: [true, true]
+
+- name: Case 6, reform, is veteran with a child 15 in 2027. 
+  period: 2027
+  absolute_error_margin: 0.9
+  input:
+    people:
+      person1:
+        age: 55
+        weekly_hours_worked: 1
+        is_disabled: false
+        is_veteran: true
+      person2:
+        age: 15
+        is_disabled: false
+        is_tax_unit_dependent: true
+  output:
+    meets_snap_abawd_work_requirements: [true, true]
+
+- name: Case 7, reform, is veteran with a child 15 in 2031, sunset provision in effect. 
+  period: 2031
+  absolute_error_margin: 0.9
+  input:
+    people:
+      person1:
+        age: 55
+        weekly_hours_worked: 1
+        is_disabled: false
+        is_veteran: true
+      person2:
+        age: 15
+        is_disabled: false
+        is_tax_unit_dependent: true
+  output:
+    meets_snap_abawd_work_requirements: [false, true]

policyengine_us/variables/gov/hhs/medicaid/eligibility/is_medicaid_eligible.py

@@ -25,6 +25,15 @@ class is_medicaid_eligible(Variable):
             ~undocumented | undocumented & state_covers_undocumented
         )
         ca_ffyp_eligible = person("ca_ffyp_eligible", period)
+        if p.work_requirements.applies:
+            work_requirement_eligible = person(
+                "medicaid_work_requirement_eligible", period
+            )
+            return (
+                categorically_eligible
+                & immigration_status_eligible
+                & work_requirement_eligible
+            ) | ca_ffyp_eligible
         return (
             categorically_eligible & immigration_status_eligible
         ) | ca_ffyp_eligible

policyengine_us/variables/gov/hhs/medicaid/eligibility/medicaid_work_requirement_eligible.py

@@ -0,0 +1,57 @@
+from policyengine_us.model_api import *
+
+
+class medicaid_work_requirement_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Eligible person for Medicaid via work requirement"
+    definition_period = YEAR
+    reference = (
+        "https://www.congress.gov/bill/119th-congress/house-bill/1/text"
+    )
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.hhs.medicaid.eligibility.work_requirements
+        # Works no less than 80 hours p.680 (2)(A)
+        monthly_hours_worked = person("monthly_hours_worked", period)
+        meets_monthly_work_hours = (
+            monthly_hours_worked >= p.monthly_hours_threshold
+        )
+        # The individual is enrolled in an educational program at least half-time. p.680 (2)(D)
+        is_full_time_student = person("is_full_time_student", period)
+        # pregnant or postpartum medical assistance p.681 (3)(A)(i)(II)(bb)
+        is_pregnant = person("is_pregnant", period)
+        # Has attained age of 19 and is under 65 is require to work p.693 (bb)
+        age = person("age", period)
+        work_required_age = p.age_range.calc(age)
+        # parent, guardian, caretaker of a disabled person
+        is_dependent = person("is_tax_unit_dependent", period)
+        is_disabled = person("is_disabled", period)
+        has_disabled = person.tax_unit.any(is_dependent & is_disabled)
+        # veteran and is_permanently_and_totally_disabled p.694 (IV)
+        is_veteran = person("is_veteran", period)
+        is_permanently_and_totally_disabled = person(
+            "is_permanently_and_totally_disabled", period
+        )
+        eligible_veteran = is_veteran & is_permanently_and_totally_disabled
+        # blind or disabled or is_incapable_of_self_care p.694 (V)
+        is_blind = person("is_blind", period)
+        is_incapable_of_self_care = person("is_incapable_of_self_care", period)
+        eligible_disabled = is_blind | is_disabled | is_incapable_of_self_care
+        # parent, guardian, caretaker of a dependent child 13 years of age or under  p.694 (III)
+        child_age_eligible = age <= p.dependent_age_limit
+        has_eligible_dependent_child = person.tax_unit.any(
+            is_dependent & child_age_eligible
+        )
+        exempted_from_work = (
+            is_full_time_student
+            | is_pregnant
+            | has_disabled
+            | eligible_veteran
+            | eligible_disabled
+        )
+        meets_base_requirement = meets_monthly_work_hours | exempted_from_work
+        meets_conditions = (
+            meets_base_requirement | has_eligible_dependent_child
+        )
+        return where(work_required_age, meets_conditions, 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