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

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

@@ -0,0 +1,87 @@
+- name: Taxpayer over 65 years old over maximum deduction amount
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 65
+        is_tax_unit_head_or_spouse: true
+        deductible_mortgage_interest: 20_000
+      person2:
+        age: 40
+        is_tax_unit_head_or_spouse: true
+        deductible_mortgage_interest: 20_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        pr_agi: 10_000
+    households:
+      household:
+        state_code: PR
+  output:  
+    pr_mortgage_deduction: 35_000
+
+- name: Spouse over 65 years old under maximum deduction amount
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        is_tax_unit_head_or_spouse: true
+        deductible_mortgage_interest: 30_000
+      person2:
+        age: 65
+        is_tax_unit_head_or_spouse: true
+        deductible_mortgage_interest: 4_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        pr_agi: 10_000
+    households:
+      household:
+        state_code: PR
+  output:  
+    pr_mortgage_deduction: 34_000
+
+- name: Taxpayer under 65 years old limited by AGI
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        is_tax_unit_head_or_spouse: true
+        deductible_mortgage_interest: 20_000
+      person2:
+        age: 64
+        is_tax_unit_head_or_spouse: true
+        deductible_mortgage_interest: 10_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        pr_agi: 10_000
+    households:
+      household:
+        state_code: PR
+  output:  
+    pr_mortgage_deduction: 3_000
+
+- name: Base test
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 64
+        is_tax_unit_head_or_spouse: true
+        deductible_mortgage_interest: 3_000
+      person2:
+        age: 64
+        is_tax_unit_head_or_spouse: true
+        deductible_mortgage_interest: 3_001
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        pr_agi: 20_000
+    households:
+      household:
+        state_code: PR
+  output:  
+    pr_mortgage_deduction: 6_000

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

@@ -0,0 +1,39 @@
+- name: Contributions are higher than maximum deduction
+  period: 2024
+  input:
+    pr_agi_person: 10_000
+    traditional_ira_contributions: 3_001
+    roth_ira_contributions: 2_000
+    state_code: PR
+  output:
+    pr_retirement_deduction: 5_000
+
+- name: Contributions are lower than maximum deduction
+  period: 2024
+  input:
+    pr_agi_person: 1_300
+    traditional_ira_contributions: 500
+    roth_ira_contributions: 300
+    state_code: PR
+  output:
+    pr_retirement_deduction: 800
+
+- name: Contributions are lower than AGI
+  period: 2024
+  input:
+    pr_agi_person: 4_000
+    traditional_ira_contributions: 500
+    roth_ira_contributions: 301
+    state_code: PR
+  output:
+    pr_retirement_deduction: 801
+
+- name: Contributions are higher than AGI
+  period: 2024
+  input:
+    pr_agi_person: 4_000
+    traditional_ira_contributions: 5000
+    roth_ira_contributions: 3000
+    state_code: PR
+  output:
+    pr_retirement_deduction: 4_000

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

@@ -0,0 +1,15 @@
+- name: Not eligible
+  period: 2024
+  input:
+    age: 75
+    state_code: PR
+  output:
+    pr_retirement_deduction_eligibility: False
+
+- name: Eligible
+  period: 2024
+  input:
+    age: 74
+    state_code: PR
+  output:
+    pr_retirement_deduction_eligibility: 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/territories/pr/tax/income/pr_agi.py

@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class pr_agi(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico adjusted gross income"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-a/30103/"

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/education/pr_education_deduction.py

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class pr_education_deduction(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico education contribution deduction"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/"  # (8)
+    defined_for = StateCode.PR
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.territories.pr.tax.income.taxable_income.deductions.education
+        contributions = add(tax_unit, period, ["investment_in_529_plan"])
+        count = tax_unit("pr_education_deduction_beneficiary_count", period)
+        maximum_contribution = p.max * count
+        return min_(maximum_contribution, contributions)

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/education/pr_education_deduction_beneficiary_count.py

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class pr_education_deduction_beneficiary_count(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico education contribution deduction beneficiary count"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/"  # (8)
+    defined_for = StateCode.PR
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.territories.pr.tax.income.taxable_income.deductions.education
+        person = tax_unit.members
+        is_dependent = person("is_tax_unit_dependent", period)
+        age_eligible = person("age", period) < p.age_threshold
+        return tax_unit.sum(is_dependent & age_eligible)

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_casualty_loss_deduction.py

@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class pr_casualty_loss_deduction(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico casualty loss deduction"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/"  # (10)
+    defined_for = StateCode.PR
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.territories.pr.tax.income.taxable_income.deductions.casualty_loss
+        loss = add(tax_unit, period, ["casualty_loss"])
+        filing_status = tax_unit("filing_status", period)
+
+        return (
+            where(
+                filing_status == filing_status.possible_values.SEPARATE,
+                p.separate_percentage,
+                1,
+            )
+            * loss
+        )

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_charitable_deduction.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class pr_charitable_deduction(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico charitable deduction"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/"  # (3)(B)(i)(IV)
+    defined_for = StateCode.PR
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.territories.pr.tax.income.taxable_income.deductions.charity
+        charitable_contributions = add(
+            tax_unit,
+            period,
+            ["charitable_cash_donations", "charitable_non_cash_donations"],
+        )
+        charity_floor = p.floor * tax_unit("pr_agi", period)
+        return min_(charitable_contributions, charity_floor)

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_medical_expense_deduction.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class pr_medical_expense_deduction(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico medical expense deduction"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/"  # (4)
+    defined_for = StateCode.PR
+
+    def formula(tax_unit, period, parameters):
+        expense = add(tax_unit, period, ["medical_out_of_pocket_expenses"])
+        p = parameters(
+            period
+        ).gov.territories.pr.tax.income.taxable_income.deductions.medical
+        medical_floor = p.floor * tax_unit("pr_agi", period)
+        return max_(0, expense - medical_floor)

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_mortgage_deduction.py

@@ -0,0 +1,42 @@
+from policyengine_us.model_api import *
+
+
+class pr_mortgage_deduction(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico home mortgage deduction"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/"  # (1)(C)
+    defined_for = StateCode.PR
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.territories.pr.tax.income.taxable_income.deductions.mortgage
+
+        agi = tax_unit("pr_agi", period)
+        limit = agi * p.floor  # plus any income excluded from AGI
+
+        mortgage_interest = add(
+            tax_unit, period, ["deductible_mortgage_interest"]
+        )
+        person = tax_unit.members
+        age = person("age", period)
+
+        is_senior_exception = tax_unit.any(
+            person("is_tax_unit_head_or_spouse", period)
+            & (age >= p.age_threshold)
+        )
+        # True if any member fulfills condition
+
+        # people 65+ years old are capped at max deduction amount
+        interest_capped_by_max = min_(mortgage_interest, p.max)
+        # otherwise capped by both AGI and max deduction amount
+        combined_cap = min_(limit, p.max)
+        interest_capped_by_combined = min_(mortgage_interest, combined_cap)
+        return where(
+            is_senior_exception,
+            interest_capped_by_max,
+            interest_capped_by_combined,
+        )

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/retirement/pr_retirement_deduction.py

@@ -0,0 +1,25 @@
+from policyengine_us.model_api import *
+
+
+class pr_retirement_deduction(Variable):
+    value_type = float
+    entity = Person
+    label = "Puerto Rico retirement contribution deduction"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/"  # (7)
+    defined_for = "pr_retirement_deduction_eligibility"
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.territories.pr.tax.income.taxable_income.deductions.retirement
+
+        agi = person("pr_agi_person", period)
+        max_deduction = min_(p.max, agi)
+        contributions = add(
+            person,
+            period,
+            ["traditional_ira_contributions", "roth_ira_contributions"],
+        )
+        return min_(max_deduction, contributions)

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/retirement/pr_retirement_deduction_eligibility.py

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class pr_retirement_deduction_eligibility(Variable):
+    value_type = float
+    entity = Person
+    label = "Puerto Rico retirement contribution deduction eligibility"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30135/"  # (7)(D)
+    defined_for = StateCode.PR
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.territories.pr.tax.income.taxable_income.deductions.retirement
+
+        # additionally no deduction if income is only from pension and annuities
+        age = person("age", period)
+        return age < p.age_threshold

policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/meets_snap_abawd_work_requirements.py

@@ -14,16 +14,16 @@ class meets_snap_abawd_work_requirements(Variable):
         weekly_hours_worked = person("weekly_hours_worked", period.this_year)
         # Work at least 20 hours a week
         is_working = weekly_hours_worked >= p.weekly_hours_threshold
-        # Under 18 or 55 years of age or older are exempted
-        worked_exempted_age = p.age_threshold.exempted.calc(age)
+        # Adults within an age range are exempt
+        working_age_exempt = p.age_threshold.exempted.calc(age)
         # Unable to work due to a physical or mental limitation
         is_disabled = person("is_disabled", period)
         # Parent of a household member under 18
         is_dependent = person("is_tax_unit_dependent", period)
-        is_child = age < p.age_threshold.dependent
+        is_qualifying_child = age < p.age_threshold.dependent
         is_parent = person("is_parent", period)
-        has_child = person.spm_unit.any(is_dependent & is_child)
-        exempted_parent = is_parent & has_child
+        has_child = person.spm_unit.any(is_dependent & is_qualifying_child)
+        exempt_parent = is_parent & has_child
         # Exempted from the general work requirements
         meets_snap_general_work_requirements = person(
             "meets_snap_general_work_requirements", period
@@ -34,11 +34,41 @@ class meets_snap_abawd_work_requirements(Variable):
         is_homeless = person.household("is_homeless", period)
         # A veteran
         is_veteran = person("is_veteran", period)
+        if p.amended_structure.in_effect:
+            is_child = person("is_child", period)
+            older_child_dependent = (
+                is_dependent & is_child & ~is_qualifying_child
+            )
+            is_married = person.family("is_married", period)
+            has_older_child_dependent = person.spm_unit.any(
+                older_child_dependent
+            )
+            is_head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+            has_head_or_spouse_working = person.spm_unit.any(
+                is_head_or_spouse & is_working
+            )
+            exempt_married_person = where(
+                is_married & has_older_child_dependent,
+                has_head_or_spouse_working,
+                0,
+            )
+            base_conditions = (
+                is_working
+                | working_age_exempt
+                | is_disabled
+                | exempt_parent
+                | meets_snap_general_work_requirements
+                | is_pregnant
+                | exempt_married_person
+            )
+            if p.amended_structure.sunset_provisions_apply:
+                return base_conditions
+            return base_conditions | is_homeless | is_veteran
         return (
             is_working
-            | worked_exempted_age
+            | working_age_exempt
             | is_disabled
-            | exempted_parent
+            | exempt_parent
             | meets_snap_general_work_requirements
             | is_pregnant
             | is_homeless

{policyengine_us-1.354.0.dist-info → policyengine_us-1.356.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.354.0
+Version: 1.356.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE