policyengine-us 1.355.0__py3-none-any.whl → 1.357.0__py3-none-any.whl

policyengine_us/parameters/gov/irs/income/exemption/amount.yaml

@@ -12,6 +12,9 @@ metadata:
     - title: CBO Tax Parameters and Effective Marginal Tax Rates | Jan 2025
       # 1. Tax Parameters.
       href: https://www.cbo.gov/data/budget-economic-data
+    # OBBB permanently sets value to zero.
+    - title: H.R.1 - One Big Beautiful Bill Act
+      href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
 
 values:
   2013-01-01: 3_900
@@ -20,14 +23,3 @@ values:
   2016-01-01: 4_050
   2017-01-01: 4_050
   2018-01-01: 0
-  # Values derived from the CBO Projections
-  2026-01-01: 5_300
-  2027-01-01: 5_400
-  2028-01-01: 5_500
-  2029-01-01: 5_650
-  2030-01-01: 5_750
-  2031-01-01: 5_850
-  2032-01-01: 5_950
-  2033-01-01: 6_100
-  2034-01-01: 6_200
-  2035-01-01: 6_350

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

@@ -27,10 +27,10 @@
   output:
     ctc_adult_individual_maximum: 500
 
-- name: Returns to zero post-TCJA.
+- name: Extended by OBBB.
   period: 2026
   input:
     is_tax_unit_dependent: true
     ctc_child_individual_maximum: 0
   output:
-    ctc_adult_individual_maximum: 0
+    ctc_adult_individual_maximum: 500

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

@@ -33,8 +33,8 @@
     employment_income: 40_000
   output:
     adjusted_gross_income: 40_000
-    exemptions: 5_300
-    reported_salt: 34_700
+    exemptions: 0
+    reported_salt: 40_000
     amt_income: 40_000
     taxable_income: 0
 

policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_ctc.yaml

@@ -126,9 +126,9 @@
         state_code: NY
   output:
     refundable_ctc: 0
-    non_refundable_ctc: 2_000
+    non_refundable_ctc: 2_200
     income_tax_before_credits: 0
-    ctc: 2_000 # $1,000 for the calculation as pre-TCJA values apply
+    ctc: 2_200 # $1,000 for the calculation as pre-TCJA values apply
     ctc_value: 0
     ny_ctc: 1_000  # Updated CTC: $1,000 for child age 0
 
@@ -149,10 +149,10 @@
         members: [parent, child]
         state_code: NY
   output:
-    refundable_ctc: 1_250
-    non_refundable_ctc: 750
-    ctc: 2_000
-    ctc_value: 2_000
+    refundable_ctc: 1_562.50
+    non_refundable_ctc: 637.5
+    ctc: 2_200
+    ctc_value: 2_200
     ny_ctc: 1_000 # Updated CTC: $1,000 for child age 0
 
 # Updated CTC Tests for 2025-2027 Rules

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

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/contrib/additional_tax_bracket/additional_tax_bracket_reform.yaml

@@ -22,8 +22,8 @@
     taxable_income: 1_000_000
     filing_status: JOINT
   output:
-    regular_tax_before_credits: 323_310
-    income_tax_main_rates: 323_310
+    regular_tax_before_credits: 291_360
+    income_tax_main_rates: 291_360
 
 - name: Additional tax bracket is applied, taxable income is below the threshold.
   period: 2027
@@ -49,5 +49,5 @@
     taxable_income: 600_000
     filing_status: JOINT
   output:
-    regular_tax_before_credits: 166_046
-    income_tax_main_rates: 166_046
+    regular_tax_before_credits: 147_196
+    income_tax_main_rates: 147_196

policyengine_us/tests/policy/contrib/ctc/ctc_additional_bracket.yaml

@@ -36,7 +36,7 @@
       tax_unit:
         members: [person1, person2, person3, person4]
   output:
-    ctc_child_individual_maximum: [0, 0, 2_000, 2_000]
+    ctc_child_individual_maximum: [0, 0, 2_200, 2_200]
 
 - name: Joint filers with two kids, different refundable amounts
   period: 2024

policyengine_us/tests/policy/contrib/treasury/repeal_dependent_exemptions.yaml

@@ -38,7 +38,7 @@
         filing_status: SINGLE
   output:
     exemptions_count: 3
-    exemptions: 15_900
+    exemptions: 0
 
 - name: Three people, reform applies
   period: 2026
@@ -62,4 +62,4 @@
         filing_status: SINGLE
   output:
     exemptions_count: 2
-    exemptions: 10_600
+    exemptions: 0

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
+        )