policyengine-us 1.354.0__py3-none-any.whl → 1.356.0__py3-none-any.whl

policyengine_us/parameters/gov/aca/ineligible_immigration_statuses.yaml

@@ -5,6 +5,15 @@ values:
     - UNDOCUMENTED
     - TPS 
 
+  2027-01-01:
+    - DACA_TPS #daca is eligible for PTC
+    - UNDOCUMENTED
+    - TPS 
+    - ASYLEE
+    - DEPORTATION_WITHHELD
+    - PAROLED_ONE_YEAR
+
+
 metadata:
   label: Reconciliation Premium Tax Credit immigration status adjustment in effect
   period: year
@@ -12,3 +21,5 @@ metadata:
   reference:
     - title: 26 CFR § 1.36B-1 - Premium tax credit definitions.
       href: https://www.law.cornell.edu/cfr/text/26/1.36B-1#(g)
+    - title: H.R.1 - One Big Beautiful Bill Act
+      href: https://www.congress.gov/bill/119th-congress/house-bill/1/text

policyengine_us/parameters/gov/hhs/medicaid/eligibility/work_requirements/age_range.yaml

@@ -0,0 +1,25 @@
+description: The Department of Health and Human Services requires individuals within these age brackets to meet Medicaid work requirements.
+metadata:
+  threshold_unit: year
+  amount_unit: bool
+  period: year
+  type: single_amount
+  label: Medicaid work requirements age threshold
+  reference:
+    - title: H.R.1 - One Big Beautiful Bill Act
+      href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
+
+
+brackets:
+  - threshold:
+      2027-01-01: 0
+    amount: 
+      2027-01-01: false
+  - threshold: 
+      2027-01-01: 19
+    amount: 
+      2027-01-01: true
+  - threshold: 
+      2027-01-01: 65
+    amount: 
+      2027-01-01: false

policyengine_us/parameters/gov/hhs/medicaid/eligibility/work_requirements/applies.yaml

@@ -0,0 +1,13 @@
+description: The Department of Health and Human Services limits Medicaid to filers who meet work requirements, if this is true. 
+
+values:
+  0000-01-01: false
+  2027-01-01: true
+
+metadata:
+  unit: bool
+  period: year
+  label: Medicaid work requirements apply
+  reference:
+    - title: H.R.1 - One Big Beautiful Bill Act
+      href: https://www.congress.gov/bill/119th-congress/house-bill/1/text

policyengine_us/parameters/gov/hhs/medicaid/eligibility/work_requirements/dependent_age_limit.yaml

@@ -0,0 +1,12 @@
+description: The Department of Health and Human Services exempts Medicaid work requirement to individuals with a dependent child at this age or younger.
+
+values:
+  2027-01-01: 13
+
+metadata:
+  unit: year
+  label: Medicaid work requirement dependent child age limit
+  period: year
+  reference:
+    - title: H.R.1 - One Big Beautiful Bill Act
+      href: https://www.congress.gov/bill/119th-congress/house-bill/1/text

policyengine_us/parameters/gov/hhs/medicaid/eligibility/work_requirements/monthly_hours_threshold.yaml

@@ -0,0 +1,12 @@
+description: The Department of Health and Human Services limits Medicaid to individuals working more than this number of monthly hours.
+
+values:
+  2027-01-01: 80
+
+metadata:
+  unit: hours
+  label: Medicaid work requirement monthly hours threshold
+  period: month
+  reference:
+    - title: H.R.1 - One Big Beautiful Bill Act
+      href: https://www.congress.gov/bill/119th-congress/house-bill/1/text

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/casualty_loss/separate_percentage.yaml

@@ -0,0 +1,14 @@
+description: Puerto Rico deducts this percentage of casualty loss for separate filers.
+metadata:
+  unit: /1
+  period: year
+  label: Puerto Rico casualty loss deduction separate filing status percentage  
+  reference:
+    - title: P.R. Laws tit. 13, § 30135 (10)(A)(ii)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/
+    - title: Gov. of Puerto Rico Individual Income Tax Return Form 482.0 4 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=4
+    - title:  Individual Income Tax Return Instructions Booklet 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=24
+values:
+  2023-01-01: 0.5

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/charity/floor.yaml

@@ -0,0 +1,14 @@
+description: Puerto Rico deducts charitable contributions exceeding this percentage of adjusted gross income from taxable income.
+metadata:
+  unit: /1
+  period: year
+  label: Puerto Rico charity contributions deduction floor  
+  reference:
+    - title: P.R. Laws tit. 13, § 30135 (3)(B)(i)(IV)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/
+    - title: Gov. of Puerto Rico Individual Income Tax Return Form 482.0 4 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=4
+    - title:  Individual Income Tax Return Instructions Booklet 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=25
+values:
+  2023-01-01: 0.5

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/education/age_threshold.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico limits the education contribution deduction to taxpayers under this age.
+metadata:
+  unit: year
+  period: year
+  label: Puerto Rico education contribution deduction age threshold
+  reference:
+    - title: P.R. Laws tit. 13, § 30135 (8)(C)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/
+    - title: Gov. of Puerto Rico Individual Income Tax Return Form 482.0 4 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=4
+values:
+  2023-01-01: 26

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/education/max.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico allows this maximum amount for the education contribution deduction for each beneficiary.
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico education contribution deduction maximum
+  reference:
+    - title: P.R. Laws tit. 13, § 30135 (8)(B)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/
+    - title: Gov. of Puerto Rico Individual Income Tax Return Form 482.0 4 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=4
+values:
+  2023-01-01: 500

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/medical/floor.yaml

@@ -0,0 +1,14 @@
+description: Puerto Rico deducts medical expenses exceeding this percentage of adjusted gross income from taxable income.
+metadata:
+  unit: /1
+  period: year
+  label: Puerto Rico medical expense deduction floor
+  reference:
+    - title: P.R. Laws tit. 13, § 30135 (4)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/
+    - title: Gov. of Puerto Rico Individual Income Tax Return Form 482.0 4 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=4
+    - title:  Individual Income Tax Return Instructions Booklet 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=24
+values:
+  2023-01-01: 0.06

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/mortgage/age_threshold.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico applies the mortgage deduction limitations to taxpayers under this age.
+metadata:
+  unit: year
+  period: year
+  label: Puerto Rico mortgage deduction age threshold
+  reference:
+    - title: P.R. Laws tit. 13, § 30135 (1)(C)(iii)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/
+    - title:  Individual Income Tax Return Instructions Booklet 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=23
+values:
+  2023-01-01: 65

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/mortgage/floor.yaml

@@ -0,0 +1,14 @@
+description: Puerto Rico limits home mortgage deduction to this percentage of the adjusted gross income.
+metadata:
+  unit: /1
+  period: year
+  label: Puerto Rico mortgage deduction floor
+  reference:
+    - title: P.R. Laws tit. 13, § 30135 (1)(C)(I)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/
+    - title: Gov. of Puerto Rico Individual Income Tax Return Form 482.0 4 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=4
+    - title:  Individual Income Tax Return Instructions Booklet 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=23
+values:
+  2023-01-01: 0.3

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/mortgage/max.yaml

@@ -0,0 +1,14 @@
+description: Puerto Rico allows this maximum amount for the mortgage interest deduction.
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico mortgage deduction maximum 
+  reference:
+    - title: P.R. Laws tit. 13, § 30135 (1)(C)(i)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/
+    - title: Gov. of Puerto Rico Individual Income Tax Return Form 482.0 4 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=4
+    - title:  Individual Income Tax Return Instructions Booklet 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=23
+values:
+  2023-01-01: 35_000

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/retirement/age_threshold.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico limits the retirement contribution deduction to taxpayers under this age.
+metadata:
+  unit: year
+  period: year
+  label: Puerto Rico retirement deduction age threshold 
+  reference:
+    - title: P.R. Laws tit. 13, § 30135 (7)(D)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/
+    - title: Individual Income Tax Return Instructions Booklet 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=26
+values:
+  2023-01-01: 75

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/retirement/max.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico allows this maximum amount for the retirement contribution deduction.
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico retirement deduction maximum 
+  reference:
+    - title: P.R. Laws tit. 13, § 30135 (7)(B)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/
+    - title: Individual Income Tax Return Instructions Booklet 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=26
+values:
+  2023-01-01: 5_000

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/amount/non_separate.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico provides the following dependent exemption amount for non-separate filers.
+values: 
+  2023-01-01: 2_500
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico dependent exemption non-separate filers amount
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2
+    - title: P.R. Laws tit. 13, § 30138 (b)(1)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/amount/separate.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico provides the following dependent exemption amount for separate filers.
+values: 
+  2023-01-01: 1_250
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico dependent exemption separate filers amount
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2
+    - title: P.R. Laws tit. 13, § 30138 (b)(1)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/

policyengine_us/parameters/gov/usda/snap/work_requirements/abawd/age_threshold/dependent.yaml

@@ -1,6 +1,7 @@
-description: The United States Department of Agriculture considers individuals who do not have any dependents under this age to be Able-Bodied Adult Without Dependents (ABAWD) under the Supplemental Nutrition Assistance Program.
+description: TThe Department of Agriculture considers individuals who do not have any dependents under this age to be Able-Bodied Adult Without Dependents (ABAWD) under the Supplemental Nutrition Assistance Program.
 values:
   2019-01-01: 18
+  2027-01-01: 14
   
 metadata:
   unit: year
@@ -11,4 +12,5 @@ metadata:
       href: https://www.law.cornell.edu/cfr/text/7/273.1#b_iii
     - title: SNAP Work Requirements
       href: https://www.fns.usda.gov/snap/work-requirements
-  
+    - title: H.R.1 - One Big Beautiful Bill Act
+      href: https://www.congress.gov/bill/119th-congress/house-bill/1/text  

policyengine_us/parameters/gov/usda/snap/work_requirements/abawd/age_threshold/exempted.yaml

@@ -1,4 +1,4 @@
-description: The United States Department of Agriculture exempts applicants who are within these age brackets from the Able-Bodied Adult Without Dependents (ABAWD) work requirements under the Supplemental Nutrition Assistance Program.
+description: TThe Department of Agriculture exempts applicants who are within these age brackets from the Able-Bodied Adult Without Dependents (ABAWD) work requirements under the Supplemental Nutrition Assistance Program.
 metadata:
   threshold_unit: year
   amount_unit: bool
@@ -10,6 +10,8 @@ metadata:
       href: https://www.law.cornell.edu/cfr/text/7/273.24#c_1
     - title: SNAP Work Requirements
       href: https://www.fns.usda.gov/snap/work-requirements
+    - title: H.R.1 - One Big Beautiful Bill Act
+      href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
 brackets:
   - threshold:
       2019-01-01: 0
@@ -21,5 +23,6 @@ brackets:
       2019-01-01: false
   - threshold: 
       2019-01-01: 55
+      2027-01-01: 65
     amount: 
       2019-01-01: true

policyengine_us/parameters/gov/usda/snap/work_requirements/abawd/amended_structure/in_effect.yaml

@@ -0,0 +1,13 @@
+description: TThe Department of Agriculture applies the amended structure to the Able-Bodied Adult Without Dependents (ABAWD) work requirements for the Supplemental Nutrition Assistance Program, if this is true.
+
+values:
+  0000-01-01: false
+  2027-01-01: true
+
+metadata:
+  unit: bool
+  period: year
+  label: SNAP ABAWD work requirements amended structure in effect
+  reference:
+    - title: H.R.1 - One Big Beautiful Bill Act
+      href: https://www.congress.gov/bill/119th-congress/house-bill/1/text

policyengine_us/parameters/gov/usda/snap/work_requirements/abawd/amended_structure/sunset_provisions_apply.yaml

@@ -0,0 +1,13 @@
+description: TThe Department of Agriculture applies the sunset provisions to the Able-Bodied Adult Without Dependents (ABAWD) work requirements for the Supplemental Nutrition Assistance Program, if this is true.
+
+values:
+  0000-01-01: false
+  2030-10-01: true
+
+metadata:
+  unit: bool
+  period: year
+  label: SNAP ABAWD work requirements sunset provisions apply
+  reference:
+    - title: H.R.1 - One Big Beautiful Bill Act
+      href: https://www.congress.gov/bill/119th-congress/house-bill/1/text

policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/caring_dependent_child.yaml

@@ -1,4 +1,4 @@
-description: The United States Department of Agriculture exempts individuals caring for a dependent child under this age from the general work requirements under the Supplemental Nutrition Assistance Program.
+description: TThe Department of Agriculture exempts individuals caring for a dependent child under this age from the general work requirements under the Supplemental Nutrition Assistance Program.
 values:
   2019-01-01: 6
   

policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/exempted.yaml

@@ -1,4 +1,4 @@
-description: The United States Department of Agriculture exempts individuals within these age brackets from the general work requirements under the Supplemental Nutrition Assistance Program.
+description: TThe Department of Agriculture exempts individuals within these age brackets from the general work requirements under the Supplemental Nutrition Assistance Program.
 metadata:
   threshold_unit: year
   amount_unit: bool

policyengine_us/parameters/gov/usda/snap/work_requirements/general/weekly_hours_threshold.yaml

@@ -1,4 +1,4 @@
-description: The United States Department of Agriculture limits the Supplemental Nutrition Assistance Program to individuals working more than this number of weekly hours from the general work requirements.
+description: TThe Department of Agriculture limits the Supplemental Nutrition Assistance Program to individuals working more than this number of weekly hours from the general work requirements.
 
 values:
   2019-01-01: 30

policyengine_us/reforms/reconciliation/__init__.py

@@ -1,12 +1,3 @@
 from .reconciled_ssn_for_llc_and_aoc import (
     create_reconciled_ssn_for_llc_and_aoc_reform,
 )
-from .aca_ptc_immigration_status import (
-    create_aca_ptc_immigration_status_reform,
-)
-from .reconciled_medicaid_work_requirement import (
-    create_reconciled_medicaid_work_requirement_reform,
-)
-from .reconciled_snap_abawd_work_requirement import (
-    create_reconciled_snap_abawd_work_requirement_reform,
-)

policyengine_us/reforms/reforms.py

@@ -91,9 +91,6 @@ from .congress.afa import (
 
 from .reconciliation import (
     create_reconciled_ssn_for_llc_and_aoc_reform,
-    create_aca_ptc_immigration_status_reform,
-    create_reconciled_medicaid_work_requirement_reform,
-    create_reconciled_snap_abawd_work_requirement_reform,
 )
 from .additional_tax_bracket import (
     create_additional_tax_bracket_reform,
@@ -211,9 +208,6 @@ def create_structural_reforms_from_parameters(parameters, period):
     reconciled_ssn_for_llc_and_aoc = (
         create_reconciled_ssn_for_llc_and_aoc_reform(parameters, period)
     )
-    aca_ptc_immigration_status = create_aca_ptc_immigration_status_reform(
-        parameters, period
-    )
     ctc_additional_bracket = create_ctc_additional_bracket_reform(
         parameters, period
     )
@@ -221,15 +215,6 @@ def create_structural_reforms_from_parameters(parameters, period):
     additional_tax_bracket = create_additional_tax_bracket_reform(
         parameters, period
     )
-    reconciled_medicaid_work_requirement = (
-        create_reconciled_medicaid_work_requirement_reform(parameters, period)
-    )
-
-    reconciled_snap_abawd_work_requirement = (
-        create_reconciled_snap_abawd_work_requirement_reform(
-            parameters, period
-        )
-    )
 
     reforms = [
         afa_reform,
@@ -271,11 +256,8 @@ def create_structural_reforms_from_parameters(parameters, period):
         tax_employer_payroll_tax,
         afa_other_dependent_credit,
         reconciled_ssn_for_llc_and_aoc,
-        aca_ptc_immigration_status,
         ctc_additional_bracket,
         additional_tax_bracket,
-        reconciled_medicaid_work_requirement,
-        reconciled_snap_abawd_work_requirement,
     ]
     reforms = tuple(filter(lambda x: x is not None, reforms))
 

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/territories/pr/tax/income/taxable_income/deductions/education/pr_education_deduction.yaml

@@ -0,0 +1,17 @@
+- name: Contribution smaller than maximum
+  period: 2024
+  input:
+    investment_in_529_plan: 1_300
+    pr_education_deduction_beneficiary_count: 3
+    state_code: PR
+  output:
+    pr_education_deduction: 1_300
+
+- name: Contribution larger than maximum
+  period: 2024
+  input:
+    investment_in_529_plan: 5_000
+    pr_education_deduction_beneficiary_count: 4
+    state_code: PR
+  output:
+    pr_education_deduction: 2_000

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/education/pr_education_deduction_beneficiary_count.yaml

@@ -0,0 +1,21 @@
+- name: Base test
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 30
+        is_tax_unit_dependent: false
+      person2:
+        age: 26
+        is_tax_unit_dependent: true
+      person3: 
+        age: 21
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        state_code: PR
+  output:  
+    pr_education_deduction_beneficiary_count: 1

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/pr_casualty_loss_deduction.yaml

@@ -0,0 +1,17 @@
+- name: Separate filer
+  period: 2024
+  input:
+    casualty_loss: 20_000
+    filing_status: SEPARATE
+    state_code: PR
+  output:
+    pr_casualty_loss_deduction: 10_000
+
+- name: Single filer
+  period: 2024
+  input:
+    casualty_loss: 3_000
+    filing_status: SINGLE
+    state_code: PR
+  output:
+    pr_casualty_loss_deduction: 3_000

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/pr_charitable_deduction.yaml

@@ -0,0 +1,19 @@
+- name: More charitable contributions than income
+  period: 2024
+  input:
+    charitable_cash_donations: 20_000
+    charitable_non_cash_donations: 1_000
+    pr_agi: 10_000
+    state_code: PR
+  output:
+    pr_charitable_deduction: 5000
+
+- name: More income than charitable contributions 
+  period: 2024
+  input:
+    charitable_cash_donations: 1_000
+    charitable_non_cash_donations: 500
+    pr_agi: 50_000
+    state_code: PR
+  output:
+    pr_charitable_deduction: 1_500

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/pr_medical_expense_deduction.yaml

@@ -0,0 +1,38 @@
+- name: Medical expenses higher than adjusted gross income
+  period: 2024
+  input:
+    people:
+      person1:
+        medical_out_of_pocket_expenses: 15_000
+      person2:
+        medical_out_of_pocket_expenses: 5_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        pr_agi: 1_000
+    households:
+      household:
+        members: [person1, person2]
+        state_code: PR
+  output:  
+    pr_medical_expense_deduction: 19_940
+
+
+- name: Medical expenses lower than adjusted gross income
+  period: 2024
+  input:
+    people:
+      person1:
+        medical_out_of_pocket_expenses: 2000
+      person2:
+        medical_out_of_pocket_expenses: 999
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        pr_agi: 50_000
+    households:
+      household:
+        members: [person1, person2]
+        state_code: PR
+  output:  
+    pr_medical_expense_deduction: 0