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

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-1.355.0.dist-info → policyengine_us-1.357.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.355.0
+Version: 1.357.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.355.0.dist-info → policyengine_us-1.357.0.dist-info}/RECORD

@@ -506,16 +506,16 @@ policyengine_us/parameters/gov/irs/credits/clean_vehicle/used/eligibility/income
 policyengine_us/parameters/gov/irs/credits/clean_vehicle/used/eligibility/sale_price_limit.yaml,sha256=0Q4-2--E2vd54aya9U8ql3TW32fpVV32AmLF1qizei0,438
 policyengine_us/parameters/gov/irs/credits/ctc/README.md,sha256=yXaEKChQVW8s5VUOJa-fp7QTegAztfbEvuDocyFT_Fc,19
 policyengine_us/parameters/gov/irs/credits/ctc/adult_ssn_requirement_applies.yaml,sha256=VH_chE4HNOfIN9HcEWTEIikLXTTuLugStkharMFb_OI,445
-policyengine_us/parameters/gov/irs/credits/ctc/child_ssn_requirement_applies.yaml,sha256=UKboCpkJasMjphQSd0haOsEGc2iEr7IL1nSuXNs40Kc,366
+policyengine_us/parameters/gov/irs/credits/ctc/child_ssn_requirement_applies.yaml,sha256=9A2nJN4QPku8x_WKNEaRgI3eHCOmuX3SLqTfHbb_UX4,547
 policyengine_us/parameters/gov/irs/credits/ctc/eligible_ssn_card_type.yaml,sha256=0wK_5UIbjLXKN5xtNDuQ-786BSQId9jXWHDE2xxeyG0,381
-policyengine_us/parameters/gov/irs/credits/ctc/amount/adult_dependent.yaml,sha256=6yr6yo0RU_h9KjcI0eFqEdbpW6o8j54UAIM2QrUgwxo,458
+policyengine_us/parameters/gov/irs/credits/ctc/amount/adult_dependent.yaml,sha256=TAS95if7zh-Qi01u9iF-0WHBPg4AccWEjYgrxbBXigo,628
 policyengine_us/parameters/gov/irs/credits/ctc/amount/arpa.yaml,sha256=hQtzOcvmP06yQkvImam1H9S7FxKtQwZH64lQc1EL1Wg,884
 policyengine_us/parameters/gov/irs/credits/ctc/amount/arpa_expansion_cap_percent_of_threshold_diff.yaml,sha256=JxLEgJd9nFeKN3WKFEPdUAAffNEHkBOenRDoIHsIP9A,417
-policyengine_us/parameters/gov/irs/credits/ctc/amount/base.yaml,sha256=tWgIlKoCZTxsx2txnKI7zxG6n_eDER_79A6BYfgjKG8,1108
+policyengine_us/parameters/gov/irs/credits/ctc/amount/base.yaml,sha256=kLt8P6lEr3lZ4HZpRGfFGZwAX_3uBnn1KRFd_BwUmik,1444
 policyengine_us/parameters/gov/irs/credits/ctc/phase_out/README.md,sha256=as4F3ZWjX2p1whyLcWNiM5zZH0FEnRNwqtJWNNJSURE,12
 policyengine_us/parameters/gov/irs/credits/ctc/phase_out/amount.yaml,sha256=YuGSpHAF2j6Jx3CragzuXs4Uz-snxvwmMx9XGu7DfqA,345
 policyengine_us/parameters/gov/irs/credits/ctc/phase_out/increment.yaml,sha256=xWfG5boE2d_cpXdbM_Uhopqy_kx2_dtHuZ6SEfaNDQE,411
-policyengine_us/parameters/gov/irs/credits/ctc/phase_out/threshold.yaml,sha256=2JBJpkmEQHdYHGxcsR_Wh1TymVMKrEZGcnE-YyszJHg,836
+policyengine_us/parameters/gov/irs/credits/ctc/phase_out/threshold.yaml,sha256=hSrYrN28NQZvsgkVcdfQKvv3Mx-eGLp3aJPZcKH94Mg,897
 policyengine_us/parameters/gov/irs/credits/ctc/phase_out/arpa/README.md,sha256=-0h9Xr3n2B8G6Ep8RQxrnDD8eYPZNcLGv3trglHLl2Y,7
 policyengine_us/parameters/gov/irs/credits/ctc/phase_out/arpa/amount.yaml,sha256=o-0u655pixgGwPs6TMaDGfs_C2PJ01G0zXrX97Rn8Uo,392
 policyengine_us/parameters/gov/irs/credits/ctc/phase_out/arpa/in_effect.yaml,sha256=okRKZXth98QvN1lDv0GlRIuWYn6W-Y6IdFIQeB3U6Y8,316
@@ -523,11 +523,11 @@ policyengine_us/parameters/gov/irs/credits/ctc/phase_out/arpa/increment.yaml,sha
 policyengine_us/parameters/gov/irs/credits/ctc/phase_out/arpa/threshold.yaml,sha256=JmABeQC_zNe2s0BAxYq9tuHqcjpRlYUgoEgxp71IlUU,458
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/README.md,sha256=QnNQoUkU93X-UkYYkxne-Q4qKtDwjLT7RHn8SGfKB5Y,16
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/fully_refundable.yaml,sha256=68AypXVeI6cfgPYc91ml_QkgS11gUS-bSr977ThVsI0,315
-policyengine_us/parameters/gov/irs/credits/ctc/refundable/individual_max.yaml,sha256=k9dfMSTY6J85922mtYsfIERz-3w9B_Q2d2D7pyaSMDs,1285
+policyengine_us/parameters/gov/irs/credits/ctc/refundable/individual_max.yaml,sha256=ifdQ0fDJGxAhgqgrgItp8C-QfpBtDVX-Mb6Tv_fyRzk,1569
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/README.md,sha256=P8VBDUjxgFm-0laBKluhgiASX8YRfNQPUdLDC2uZbMY,11
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/min_children_for_ss_taxes_minus_eitc.yaml,sha256=ASRtN0qrsbXTbKWgMmEe-mxs2Xa2Xq_wTxKI66jJ0-Q,418
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/rate.yaml,sha256=BAF7qe9_C7-74MDfCTD7TIGdAwZGdiCFMv0x4wtvSWE,255
-policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/threshold.yaml,sha256=k75u5L4FhIQO8Bd-pLpToK3iJitBftxO71yif2pMhcM,450
+policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/threshold.yaml,sha256=mt_fl9bNufetWofPq3jlfXxgXIFsiR9poYa8hHFChGc,601
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/social_security/README.md,sha256=htok4YcXCdYFwOsxNtEtU4P9Ykf2yDrpa2DPFyww9JE,18
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/social_security/add.yaml,sha256=JHAcL3X964dVgSqLKdAQslYYGGER8G7bYWXSuuwZ2Ag,529
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/social_security/subtract.yaml,sha256=eoEhcyaHzt8Utei42XdusmqMyBtvJ_xUH-K9eWj2JfU,386
@@ -579,7 +579,7 @@ policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/qua
 policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/home_energy_audit.yaml,sha256=vpvfF5659p2YOGdnC79uUkYwEBYU8BQQcukRNSMYWKg,544
 policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/improvements.yaml,sha256=Ekm5shYKnZO9KySgaSvvDtSl5XrV_anRB6mCJP-kjZo,656
 policyengine_us/parameters/gov/irs/credits/energy_efficient_home_improvement/rates/property.yaml,sha256=P6yKEU3G7qCWUSA-oWfkUX94JlTMwUk2KTar7wcr-h4,648
-policyengine_us/parameters/gov/irs/credits/estate/base.yaml,sha256=-HlIv7NQpPBd17aSnNBchvfQGt1HLZnT2gffnxQRrhc,2235
+policyengine_us/parameters/gov/irs/credits/estate/base.yaml,sha256=Hcsizmmkt6c-SvW-q6LRymg7FQIloNjiYIv6KtdS6VI,2238
 policyengine_us/parameters/gov/irs/credits/premium_tax_credit/eligibility.yaml,sha256=Vs4wMlFzm1F7-7xI_X5-2dMaZ5Kj996TKqx6X9VRMCI,540
 policyengine_us/parameters/gov/irs/credits/premium_tax_credit/phase_out/ending_rate.yaml,sha256=SN9pVM3LxPZjH7jU2gIgTZLbu9YLeRq1AWz9KwT88wc,1275
 policyengine_us/parameters/gov/irs/credits/premium_tax_credit/phase_out/starting_rate.yaml,sha256=qIsdyYwzRhHUuGUomMzaWf5rC5oUJHEb6jxuSbz2chw,1273
@@ -612,14 +612,14 @@ policyengine_us/parameters/gov/irs/deductions/auto_loan_interest/cap.yaml,sha256
 policyengine_us/parameters/gov/irs/deductions/auto_loan_interest/phase_out/increment.yaml,sha256=mKowIjnJc7QHjaHnOORXQDkvb7as-xS2wJ--z_fequ4,401
 policyengine_us/parameters/gov/irs/deductions/auto_loan_interest/phase_out/start.yaml,sha256=VycOpnOO_5oDyy9rVdw_fgdFAfBUO66sX8BtBTWlvI0,588
 policyengine_us/parameters/gov/irs/deductions/auto_loan_interest/phase_out/step.yaml,sha256=hfyknuAoSg2sFCcqbFc7bfNPM_PDJ3LJQEcr3N8q-yI,417
-policyengine_us/parameters/gov/irs/deductions/itemized/casualty/active.yaml,sha256=LTYj9JZG72z0Zu47d7N7zu0uxFVeVau3zwHVrPvdq80,164
+policyengine_us/parameters/gov/irs/deductions/itemized/casualty/active.yaml,sha256=8doT3chn4HkGAeuDXKiSnpXIMlLxoYMSowd6ew31TAs,418
 policyengine_us/parameters/gov/irs/deductions/itemized/casualty/floor.yaml,sha256=LA1VXZyCKBuhEV7eQtokpGNc8ByepotHOo55byljJ4Y,161
 policyengine_us/parameters/gov/irs/deductions/itemized/charity/non_itemizers_amount.yaml,sha256=KuaiA0AOMAUgBuRWlOSON2cnhY7jGmTd5_9XY6IqQBg,1704
 policyengine_us/parameters/gov/irs/deductions/itemized/charity/ceiling/all.yaml,sha256=IHLdYZ5D1zJ63Jv364psoZU-417oBStK9_WOIzSHXW4,233
 policyengine_us/parameters/gov/irs/deductions/itemized/charity/ceiling/non_cash.yaml,sha256=EwQb9camhCYEmmjDusbOPnpZh71p6f0TjupQtug7vKk,217
 policyengine_us/parameters/gov/irs/deductions/itemized/charity/floor/amount.yaml,sha256=-3D9SAVcQ0jGYguF3YqG1ff7u2rFfkXoy-s0tiJfESA,343
 policyengine_us/parameters/gov/irs/deductions/itemized/charity/floor/applies.yaml,sha256=hiL1ieJZs35v7uFfXbx4Wkt6Ov_oDMA-teY9z5LM4Q8,336
-policyengine_us/parameters/gov/irs/deductions/itemized/interest/mortgage/cap.yaml,sha256=Cigc7A-6AWXykMtbZMmKRDTYNte_6BjmcBE0b-gNksA,937
+policyengine_us/parameters/gov/irs/deductions/itemized/interest/mortgage/cap.yaml,sha256=1mZPTlbr0WnUYte5Ggi0_8jSwmmLWQwPRdUR6dsluH4,1125
 policyengine_us/parameters/gov/irs/deductions/itemized/limitation/agi_rate.yaml,sha256=8l4bWHUAHaJ71nWtwS9djKqMwPb_xuRA83pBHJc4SMQ,518
 policyengine_us/parameters/gov/irs/deductions/itemized/limitation/applicable_amount.yaml,sha256=H4IyWwpr9DhmpcMxWrCBOyd6gtIImj40H6sAskfsb8U,4224
 policyengine_us/parameters/gov/irs/deductions/itemized/limitation/itemized_deduction_rate.yaml,sha256=cH9Nn6IwM0Y7Its2GUNfIpRqM7YKjuRxWntaJgYikO8,632
@@ -662,7 +662,7 @@ policyengine_us/parameters/gov/irs/deductions/senior_deduction/amount.yaml,sha25
 policyengine_us/parameters/gov/irs/deductions/senior_deduction/eligible_ssn_card_type.yaml,sha256=knP2RQC3K3MDsomGRXuv7uXN-ud8ITwFvDoMswc8W1s,386
 policyengine_us/parameters/gov/irs/deductions/senior_deduction/phase_out_rate/joint.yaml,sha256=ncDVS8h_8ixcSMvUoU9xstCcV96iAxJ6vFTiqBtgzis,549
 policyengine_us/parameters/gov/irs/deductions/senior_deduction/phase_out_rate/other.yaml,sha256=PANTBAv_jxeVi10SddIDh6eJl-gG-BFpfYyLaAg9nG4,552
-policyengine_us/parameters/gov/irs/deductions/standard/amount.yaml,sha256=_3U9Q5jHYelvQJ1JA4mkiybHbB0S-QtIZwl_c8ims3w,3287
+policyengine_us/parameters/gov/irs/deductions/standard/amount.yaml,sha256=rjUA6qKLSzUzCQldVtr7lbRlyLjS0pia7U0NTTLGSqk,3668
 policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/age_threshold.yaml,sha256=rXjIZNQXIpZw5tnjgagS57k8_q-w-fK9JgXS_HV2fqI,210
 policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/amount.yaml,sha256=-6Ai1AeWXWC_cqhsH3GHL_X4i3iJxX9ChXHxIb2-wDg,3139
 policyengine_us/parameters/gov/irs/deductions/standard/dependent/additional_earned_income.yaml,sha256=-EAAPjJnZAYvEluYt4LAMeGp7un_2FQQJuBt8Df78P0,774
@@ -684,20 +684,20 @@ policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_u
 policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/ira.yaml,sha256=GdBFzr_OX34pSuwfAAYyhaYbkgl5VGiL1lNN7T8Vm8U,434
 policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/limit/401k.yaml,sha256=lmylfqx2M8Mr8CBGO0kjbhlHc__gCWB5ABCPBFq3gy4,603
 policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/limit/ira.yaml,sha256=a3zxXhpyFGHwmO6WoYdTbpxQJZVPKvq5QvFLQrCrYvY,522
-policyengine_us/parameters/gov/irs/income/bracket.yaml,sha256=T787uV28vzzNQlug6lmkRG2pRdpnsVjr1-ex5UzCP78,23354
+policyengine_us/parameters/gov/irs/income/bracket.yaml,sha256=z8bQnyGM2S66i04NOUMYJbXT6ILEwCuj6arbCQw4sfs,20049
 policyengine_us/parameters/gov/irs/income/amt/README.md,sha256=XabGDQbnHyJT4gxEBRz1mzjwS3MljHeMDRnDdZc4hVE,26
 policyengine_us/parameters/gov/irs/income/amt/brackets.yaml,sha256=swK9F2eeijxPLVVNzK3yu1pAmyIpMh6aphAS5Ls-bdo,2205
 policyengine_us/parameters/gov/irs/income/amt/itemized_deductions_add_back.yaml,sha256=ocGrvXX607Ulmv5pY3BF2oy2OJDeBeIqdy6ZE_r2K04,432
 policyengine_us/parameters/gov/irs/income/amt/multiplier.yaml,sha256=L9JCPyERVqM04zu75Izbm8XQF99ku9YOdI8rVTelJFI,521
 policyengine_us/parameters/gov/irs/income/amt/capital_gains/capital_gain_excess_tax_rate.yaml,sha256=-gTNLe7QeCM2DUDAoRQ4Yp7Fpo-_WltboiNjZEVirro,364
-policyengine_us/parameters/gov/irs/income/amt/exemption/amount.yaml,sha256=dMj1Xo7k10797wdNCh_Ibg_UoU2VVJK4t5cs7ndUOiE,4077
-policyengine_us/parameters/gov/irs/income/amt/exemption/separate_limit.yaml,sha256=48kHzOJn3z2onlGPSnDzOavLcj45FbxvrScGk9cuZsU,1246
+policyengine_us/parameters/gov/irs/income/amt/exemption/amount.yaml,sha256=fj25AK8UP8o1Dkl1185CQCT93RQ2rFdkOSCzd_-Dv-g,4495
+policyengine_us/parameters/gov/irs/income/amt/exemption/separate_limit.yaml,sha256=sAl_TrnM9-gtHLc6OmQukxh4CIHzEoa8n65IwEE7HjQ,1723
 policyengine_us/parameters/gov/irs/income/amt/exemption/child/amount.yaml,sha256=QB3zldIsE7nOSw9Du5YpA2Z5W07h8XG6wHTK3tas4O4,1119
 policyengine_us/parameters/gov/irs/income/amt/exemption/phase_out/rate.yaml,sha256=jxSaz7zzHj72i1U5tGRX4ddNWvqXhaqeYbY8EAYDTM8,238
-policyengine_us/parameters/gov/irs/income/amt/exemption/phase_out/start.yaml,sha256=rmATshVbuieI1AVZWs6roP_3NxmFbvAGwM5uSBKjqkA,4399
+policyengine_us/parameters/gov/irs/income/amt/exemption/phase_out/start.yaml,sha256=dFuJApoBErx4VAoEGom1jB5lWBfck8C6d7jK2QXkYmc,4908
 policyengine_us/parameters/gov/irs/income/disability_income_exclusion/amount.yaml,sha256=lElkZiuJlPHpGugUhmjDMa2DxsoWLaFJscHMvs8Oatg,541
 policyengine_us/parameters/gov/irs/income/disability_income_exclusion/cap.yaml,sha256=45JSvG4BEbMKIBAsi9a_kbdlTJYbxWmlHUZypYdDOvQ,626
-policyengine_us/parameters/gov/irs/income/exemption/amount.yaml,sha256=bmLVpB3YMxzIOAf0qnXIicCIv46FLy_lwkb4oQODx_g,1007
+policyengine_us/parameters/gov/irs/income/exemption/amount.yaml,sha256=0nvwXK5aeo_jw7fjn5Ay5EYkY-cxtf6NWvhEFEWU3SM,929
 policyengine_us/parameters/gov/irs/income/exemption/overtime/computer_salary_threshold.yaml,sha256=_SimGiZ1B6Eaj1m3Kub7c0RQOk-uirLFYmN1hZGcD-Y,408
 policyengine_us/parameters/gov/irs/income/exemption/overtime/hce_salary_threshold.yaml,sha256=7iPd3fkX1ZqDfPKKoq7IjtgTBlB4uwsg0tpuwdQRrJQ,770
 policyengine_us/parameters/gov/irs/income/exemption/overtime/hours_threshold.yaml,sha256=kAgpqfXpHSuWeoyhW_CuDk7Yj8F_UxO1LjjZt630Qok,575
@@ -2920,6 +2920,18 @@ policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/inco
 policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/amount/additional.yaml,sha256=nrOhUJP-rlqR0UmIuUE6qW-5hLfH8f2uIVFmldPCinw,977
 policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/amount/base.yaml,sha256=ktyRYW9zA1TAGyIVCJhRh1lGqfL7Kx5lLr7Zy8pf-Ww,717
 policyengine_us/parameters/gov/territories/pr/tax/income/gross_income/sources.yaml,sha256=4rB8Sj0-PN1UayxMalENlfgf4rOPPUvXZf2Z_om1hmo,1820
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/casualty_loss/separate_percentage.yaml,sha256=KnOLuA34KyrOqRXPYR7xk1mB043XB3OFekCA78uHYbc,771
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/charity/floor.yaml,sha256=IrNIBHg_UXxYqF_PPOLLRn6fPhkgHu4fnP9mM9gUSNU,796
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/education/age_threshold.yaml,sha256=A5OTdiX6p0UdGOTp96KLwmnU2ZPgxCGTLpll5OdWq-s,606
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/education/max.yaml,sha256=4hJi-e4tS0ZRNIvx0OtADGH0vdPKhiCa8PPma9tEcgY,626
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/medical/floor.yaml,sha256=29y-TBVCeOoWG20igVvKFXqhf44CQqSHeYAMpusibaY,771
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/mortgage/age_threshold.yaml,sha256=R_7x47fjOCAvR_pwH3IWh-S_Hw2p-sWde5DOVckZOsM,560
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/mortgage/floor.yaml,sha256=9iZ9LC9PeFbMoZuSbNhRVsw6KC4So8fJ45j6tosl-tI,752
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/mortgage/max.yaml,sha256=4S7u4QMAq8EeYRcAu-QnNYawA4clCro7sc20g458gWU,752
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/retirement/age_threshold.yaml,sha256=zJ8Q3XZrh2INvKvW2xx5h1DhXuEtJGjnK-Gv2an4Ijo,559
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/retirement/max.yaml,sha256=D3uhpibDaJlhRXDOEu7PyBP-mqENdayWn9k-Y3Oab-g,560
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/amount/non_separate.yaml,sha256=2TicjKXnfrnckN6BLxV9Bj7jMo1QLWAjzAXLjojKixk,594
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/amount/separate.yaml,sha256=5Eq25MdBPsT6qmKme7T6Bee60E8pKoEVBcJEZPJLyvE,586
 policyengine_us/parameters/gov/usda/README.md,sha256=s1RL8S1-YDdtkeqmTRCjuRImSijVZAmBTkgmUs052jE,38
 policyengine_us/parameters/gov/usda/disabled_programs.yaml,sha256=Yva8iFoiwhqYAmmyt308QlJGMuJXKAzzCCsmqmySXm4,487
 policyengine_us/parameters/gov/usda/elderly_age_threshold.yaml,sha256=lArg_DYlYv3dhdEDbUui2K7zazmIirAwBQIt1742Ohw,289
@@ -3250,7 +3262,7 @@ policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/ctc.yaml,sha256=cNGWUS
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/integration.yaml,sha256=bPqmQ7FgWiZ1qZ1Q1nrCELEyUUAd5pCz4vq2pPz9nHk,12758
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/non_refundable_ctc.yaml,sha256=NJvPa-ITVfF3X-6Jc05JI3R6TyobHdIl1Fo2gglPhVE,176
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/maximum/ctc_qualifying_child.yaml,sha256=orKle_mEUkr01E7LZhBRvTJcBzzX4uEDJNv0rlRdBlw,1332
-policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/maximum/individual/ctc_adult_individual_maximum.yaml,sha256=yFTr4WszqK8d40w1VFQVyNBAu964V2J7SK0eIAP71hY,820
+policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/maximum/individual/ctc_adult_individual_maximum.yaml,sha256=-mXEgkNPXAWOrX4-svKhTFzZfScVC8O_JSUaBTzARC4,813
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/maximum/individual/ctc_child_individual_maximum.yaml,sha256=wJ9dFq9PqdMehx2sGLhK69aPjMYCZG4r6WzKO46itNA,699
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/maximum/individual/ctc_child_individual_maximum_arpa.yaml,sha256=haTMMffB6CSk1CK-0Mx3Xpb8THceNUaCJxLzphrls6k,492
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/maximum/individual/filer_meets_ctc_identification_requirements.yaml,sha256=PgX134fNj48VvbEAqmqVzJ4TkVMebWWi13IqFwt3Exg,1366
@@ -3309,7 +3321,7 @@ policyengine_us/tests/policy/baseline/gov/irs/credits/retirement_saving/savers_c
 policyengine_us/tests/policy/baseline/gov/irs/credits/retirement_saving/savers_credit_person.yaml,sha256=zm6a86bqwbcP1vuMMv9WtOsICRNqg0qtUuWycRhOwA0,3724
 policyengine_us/tests/policy/baseline/gov/irs/credits/retirement_saving/savers_credit_qualified_contributions.yaml,sha256=bQkWdjwd_R6uDwB16tYpMw9DWgnim9VqUCEvWE6JxDU,930
 policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/local_state_tax.yaml,sha256=QHGbs6ADcw1N2zRx11PGHuALRRS6oJx7pVy0zdihDNM,224
-policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/reported_salt.yaml,sha256=TOoxZgggsWsA893W6dblqqrtHUZbaIinCOsxKsvJYu0,1086
+policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/reported_salt.yaml,sha256=i3NSZKONxO354N1ktg7dNIygCwHiTwIV1F2a3Is_yHI,1082
 policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/salt_deduction.yaml,sha256=ohgw9dSQgYQVbGBItrfc2_94SLSqfcTKReWNxtR2Swk,2046
 policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/state_sales_tax.yaml,sha256=sQzrhEZ22m2SL5qLVKdx0VoQSSzZ7rtV06ebSZGZn0E,733
 policyengine_us/tests/policy/baseline/gov/irs/deductions/itemized/salt_and_real_estate/state_sales_tax_income_bracket.yaml,sha256=l_Ms-kLaV5iWvzAC8vhlDQQLAIpmsz164js9VT6q2VQ,590
@@ -4549,7 +4561,7 @@ policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_additi
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_cdcc.yaml,sha256=nGqCVFv2B3Z_kbiicp7ZvcqQtAHWRgZl8tVI0MgTaO4,232
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_college_tuition_credit.yaml,sha256=i_63Mbt-He8gEOABzGRW_wI3xiIMdjCvmA16egzafGc,1062
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_college_tuition_credit_eligible.yaml,sha256=uDLlmuyIBgqncloWTaA8-MqiBAEvg-FIB2VIpQFtrc8,492
-policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_ctc.yaml,sha256=PdEgQXcNAB_69GWbp15Xeu_ZwXn1aQ0wlYRhEH6Pv3w,7707
+policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_ctc.yaml,sha256=jUlc6572_wQkyO9V0CqQ8xRarFzxqYWuB8moI4DM3i4,7712
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_ctc_post_2024.yaml,sha256=diI9wDcCapxkaw9AdMFpMnO8DS001140ql2H0n4KmiI,5480
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_ctc_post_2024_base.yaml,sha256=Bwwz0g5pAK-EiCRB3IXvNXpVUs_JR0_-SPPc7fPC_mE,6306
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_ctc_post_2024_eligible.yaml,sha256=Zmx0alQOWrTcBw79J0fP1fa72cLtkVznjFtqkG07buI,5896
@@ -4858,6 +4870,14 @@ policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit.yaml,sha256=pNbfl-WLMHos8cKr-J50F2ZqOZt-ovYCdY30lyEKBrU,1984
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible.yaml,sha256=WyIHPu6ZH0xYYJeCNsQnDktz0ywJWDfAj3FMbyRMFJg,1950
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible_person.yaml,sha256=EAipNZfTMVye2BdYodTgAtJtWjzR7UTaGK-R8k3qvB0,813
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/pr_casualty_loss_deduction.yaml,sha256=FteN_CqJcr_hjNt0BPagZ5bI9i4PwpHa4vCvphQ-FkY,333
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/pr_charitable_deduction.yaml,sha256=W6N5RCKT6iKoV6qr_UbdrVmsy8c7NZkIRR-GqDV_oiM,470
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/pr_medical_expense_deduction.yaml,sha256=0swPOBL6tTh5Q2ScDziSdgFBQHmd2m8yutElgjfDHss,897
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/pr_mortgage_deduction.yaml,sha256=ubK_ZG0Uzs9pV8YymbcQBDIFONHilzEzAQYH6xXA8x4,2044
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/education/pr_education_deduction.yaml,sha256=nwaWdYsWuKXGu0lik4_oNrLkjHjYI-RjdmxMJqYy8P4,422
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/education/pr_education_deduction_beneficiary_count.yaml,sha256=56yQJ77Qs7SaR23DwCRPrPy6HsazxW5_VLBB7RlPWEw,449
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/retirement/pr_retirement_deduction.yaml,sha256=3p1CdadJZB-qpaT3pGehtO-sJ2Oas-0-3leQ0Keaj9I,936
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/retirement/pr_retirement_deduction_eligibility.yaml,sha256=vnaMaSKukOdGtkytrLIzLAKGY2alcqrTelP-Ub9w1pk,262
 policyengine_us/tests/policy/baseline/gov/usda/has_all_usda_elderly_disabled.yaml,sha256=2YpJcy_GKkH1VJvSpFCaNZY058Mm-y-lVavK12QMexU,596
 policyengine_us/tests/policy/baseline/gov/usda/has_usda_elderly_disabled.yaml,sha256=Jp3UJf52YXDlIOlwBSjNVnyDt8f1RqH6sf4Pg_uUJGQ,1284
 policyengine_us/tests/policy/baseline/gov/usda/is_usda_disabled.yaml,sha256=Vv4qYW3Q7daGgCG913RpQ_BPBd0dkWhbXy0BaCQTJzU,420
@@ -5003,7 +5023,7 @@ policyengine_us/tests/policy/baseline/income/spm_unit_income_decile.yaml,sha256=
 policyengine_us/tests/policy/contrib/dc_kccatc.yaml,sha256=v4woAJveF3mZH6d4W3xAYlejcTIHTEQZM4nnenGNq-8,1786
 policyengine_us/tests/policy/contrib/dc_single_joint_threshold_ratio.yaml,sha256=vDMmkKdvjCtR8uweKDptp1gt05OI78Pm7GoIL0Apxxg,632
 policyengine_us/tests/policy/contrib/reported_state_income_tax.yaml,sha256=697RFAYWbmvD4LdQA-RHnIJ8nuu9wwEc2IRejdJ4QAQ,232
-policyengine_us/tests/policy/contrib/additional_tax_bracket/additional_tax_bracket_reform.yaml,sha256=nYqYzKdl1rRJ2COR3Z1OsbREjZE4SHx3XWV9qtIDPyI,2009
+policyengine_us/tests/policy/contrib/additional_tax_bracket/additional_tax_bracket_reform.yaml,sha256=NIqdjkbwWfwWYqWoIE3NvJ1NOw7wI2KJg_z77efvhMA,2009
 policyengine_us/tests/policy/contrib/congress/american_family_act_with_baby_bonus.yaml,sha256=Vb1aAv8od1NQdvD7FaqDeVhEn5IuP76SDIJTK1kM1x4,1372
 policyengine_us/tests/policy/contrib/congress/wftca.yaml,sha256=NWN1tx6GBH3_e-qy5bQfLJj8Bdf9YIepiN0ZI_QDoMY,621
 policyengine_us/tests/policy/contrib/congress/afa/afa_other_dependent_credit.yaml,sha256=sGVhYWD3RbwiOfjq2MFlKm0WDLFbeE5bOZoCRxP5uZE,7188
@@ -5017,7 +5037,7 @@ policyengine_us/tests/policy/contrib/congress/tlaib/end_child_poverty_act/integr
 policyengine_us/tests/policy/contrib/crfb/tax_employer_all_payroll_tax.yaml,sha256=ljSr35bDosWTqTDqEZKWhRqZvIw7SwPVMY-O8YFIsLc,559
 policyengine_us/tests/policy/contrib/crfb/tax_employer_medicare_tax.yaml,sha256=jE-_SssrvqdWuVgw9GrA1sJy6dvrvKuMHwZCHm48oRc,446
 policyengine_us/tests/policy/contrib/crfb/tax_employer_social_security_tax.yaml,sha256=0boINedj32lA-V2VLztNBoylnOlzRinlwtcg3JIij0g,474
-policyengine_us/tests/policy/contrib/ctc/ctc_additional_bracket.yaml,sha256=yHgt1LJ9Dyn2NPFSNBxHO8XmLuoCfoLbpBCkTI7XtW4,3445
+policyengine_us/tests/policy/contrib/ctc/ctc_additional_bracket.yaml,sha256=0vUrhnn91ETd_lkk1YqG5EzGj8wTj2r5mHZ3A-mjwlo,3445
 policyengine_us/tests/policy/contrib/ctc/ctc_older_child_supplement.yaml,sha256=7P67DlafOtTxAcpH2ossYPDInWyz6DJayNf_0Ed7rcQ,2059
 policyengine_us/tests/policy/contrib/deductions/salt/limit_salt_deduction_to_property_taxes.yaml,sha256=C5SEARsn_LhSWtighWoFcBqwn8BlFKlng46qdKlca5s,1453
 policyengine_us/tests/policy/contrib/eitc/halve_joint_eitc_phase_out_rate.yaml,sha256=PxlvKGjORZl3BldCdXJMCxTuQ4mcdwPXYWsuSSB9fqw,1605
@@ -5051,7 +5071,7 @@ policyengine_us/tests/policy/contrib/taxsim/misc/eitc_2021_childless.yaml,sha256
 policyengine_us/tests/policy/contrib/taxsim/misc/general.yaml,sha256=K7BqWYyrUsx2Tc9UuxVDNdvdyPMtb6G3Hqjq-a7l0k4,8969
 policyengine_us/tests/policy/contrib/taxsim/misc/qualified_dividends.yaml,sha256=HqGJoeMpytU43Yt9pMpY7-lz7BU9XKgMZ1VK-QaBMs4,943
 policyengine_us/tests/policy/contrib/taxsim/misc/sch_r.yaml,sha256=436wv_YXnb3M_0K0AAqoqp5EDh0-eJyR0UyRAkgWt3U,478
-policyengine_us/tests/policy/contrib/treasury/repeal_dependent_exemptions.yaml,sha256=DkdW5dX3iqhGj_ZLq9luIfiF663U3Kh3c_Zz0glJuOY,1688
+policyengine_us/tests/policy/contrib/treasury/repeal_dependent_exemptions.yaml,sha256=PxrAbqJbU4NkQLIJ0aDXeJYk3f2CQgAKr0KFEAjOu5k,1678
 policyengine_us/tests/policy/contrib/ubi_center/flat_tax.yaml,sha256=O6krfJ2rovW9lUlVReMCC99vSQv23MlOTqkpKVgwuQw,847
 policyengine_us/tests/policy/reform/ctc_expansion.yaml,sha256=soq-LqWwbb7fNQJFphx_1gSc8uDGOhtr-5P93oY2Mpg,1596
 policyengine_us/tests/policy/reform/winship.yaml,sha256=OPfsoZ0NrlPU25hJadZXycrYLaM0wPUGXjBrn6_8gR4,1706
@@ -7542,6 +7562,7 @@ policyengine_us/variables/gov/states/wv/tax/income/subtractions/senior_citizen_d
 policyengine_us/variables/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction.py,sha256=7NNaJm79du2Jq2mHi9S7ZoGpmwBrSeAiZ2a6Hh75BPc,991
 policyengine_us/variables/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_eligible.py,sha256=LXBlZQyL9U8pozDaKQ32vBhfijNjhezsobwPxN3aLPc,1272
 policyengine_us/variables/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_person.py,sha256=tqjqCyI36lbExGp0vjhMd6wEB0iMwj_p1MaqV-cBJUI,1952
+policyengine_us/variables/gov/territories/pr/tax/income/pr_agi.py,sha256=yqLyP6w4mvABXqLIKECZ4lHI9OetLpgqN-0hbvYl51s,360
 policyengine_us/variables/gov/territories/pr/tax/income/pr_agi_person.py,sha256=gveEdwFLkTFd_76v_mHGK47tXrozNwtoNTS4bNif_h0,379
 policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income.py,sha256=P2Mn2tUhrnP2LsIx4P0OFz67oo6t9NKZKpKCzqb1RLc,399
 policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income_person.py,sha256=OOPk4gvnNKClaS8TAAZbGOqHSS8Z31to1m8rj9ALdb0,438
@@ -7555,6 +7576,14 @@ policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_lo
 policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible.py,sha256=PDHESn5D7AzJLcwJ6_hQOOANqWHygRsYenJVtY5JPEU,977
 policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible_people.py,sha256=RgzLpArMyaF5UDGwETViRUku4FHCAfnez_zMWi5g_ek,628
 policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible_person.py,sha256=AyYkgYDtaroJZuAi-uO9hXarBKhgMMXvmsMGf2Nqp5Q,1107
+policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_casualty_loss_deduction.py,sha256=g2QRdt75GmxRZSuzU_9c_uvAjCKXSXQMEACzarVPrAU,886
+policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_charitable_deduction.py,sha256=2u9YAoBduN8NKKKSzpWy06wVk5QbAbxj6Tp9bOCtn2o,848
+policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_medical_expense_deduction.py,sha256=5U77mChDcF3XOpHujLInWcdboU_JDy7wN64_p33eZRA,743
+policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_mortgage_deduction.py,sha256=wnXNQt8ItR8tjLadEMtJloj7w-1n0b9tMzdLMEpevNU,1493
+policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/education/pr_education_deduction.py,sha256=tVeBgSOAqj2QxzeGmKptXujZ8mViFAlvG5FgGzBgzQQ,814
+policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/education/pr_education_deduction_beneficiary_count.py,sha256=jo7mVDo5u4XLdiXTFRmrhhOwRKocD8N66IxaeFaeNh4,814
+policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/retirement/pr_retirement_deduction.py,sha256=BCKO29x6T0wphnIA3ev7vk2xVAMGF33oYQL__yqZemc,876
+policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/retirement/pr_retirement_deduction_eligibility.py,sha256=g1CTdvG4XyJbSHHevvmJRZwE_OIKvtYnmPLpSlXqO5o,743
 policyengine_us/variables/gov/usda/has_all_usda_elderly_disabled.py,sha256=V8faSGkVnsiIbehh0QYo2hGWlFjzp3LwgWj-I2o_G0U,629
 policyengine_us/variables/gov/usda/has_usda_elderly_disabled.py,sha256=TGoDY1RW1rUA4BTH2IN3TpnKTozuRP9E1LdD-MCE1wo,549
 policyengine_us/variables/gov/usda/is_usda_disabled.py,sha256=FAHSzfpYJ7gSHdMi2G9NpaymB9fib9swAAY8a4ajC38,424
@@ -8117,8 +8146,8 @@ policyengine_us/variables/input/farm_income.py,sha256=BEKxYmHNNnWJAAvULl5qZJigy5
 policyengine_us/variables/input/geography.py,sha256=XmBlgXhzBoLRKk6R8taVZHqUw1eU8MbNeGS9iJ7_l44,4506
 policyengine_us/variables/input/self_employment_income.py,sha256=PwsGz8R4lRikKWUYOhsC0qosNNLXq4f5SQmfw4S3mk8,511
 policyengine_us/variables/input/self_employment_income_before_lsr.py,sha256=E8fcX9Nlyqz8dziHhQv_euutdmoIwFMMWePUwbbwv_w,379
-policyengine_us-1.355.0.dist-info/METADATA,sha256=0mF-mNPrUt-mJGB6a0e774stmrtHdMdfWFidhIuX7cE,1693
-policyengine_us-1.355.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.355.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.355.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.355.0.dist-info/RECORD,,
+policyengine_us-1.357.0.dist-info/METADATA,sha256=yLPjsBwbvHSP9ylevPEvu39FzafHDKfli_lUPIt4d5M,1693
+policyengine_us-1.357.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.357.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.357.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.357.0.dist-info/RECORD,,