policyengine-us 1.358.1__py3-none-any.whl → 1.360.0__py3-none-any.whl

policyengine_us/tests/policy/baseline/gov/states/dc/dhs/tanf/eligibility/dc_tanf_income_eligible.yaml

@@ -7,7 +7,6 @@
   output:
     dc_tanf_income_eligible: true
 
-
 - name: Household with income equals need standard is eligible.
   period: 2023
   input:
@@ -17,7 +16,6 @@
   output:
     dc_tanf_income_eligible: true
 
-
 - name: Household with income exceeding need standard is ineligible.
   period: 2023
   input:

policyengine_us/tests/policy/baseline/gov/states/dc/dhs/tanf/integration.yaml

@@ -8,6 +8,7 @@
     spm_units:
       spm_unit:
         members: [parent, child]
+        dc_tanf_meets_work_requirements: true
     households:
       household:
         members: [parent, child]
@@ -15,7 +16,7 @@
   output:
     dc_tanf: 545*12
 
-- name: Case 2, applicant has a eligible child. 
+- name: Case 2, applicant has an eligible child. 
   period: 2022
   input:
     people:
@@ -30,6 +31,7 @@
         members: [person1, person2]
         is_tanf_enrolled: false
         childcare_expenses: 5_000
+        dc_tanf_meets_work_requirements: true
     tax_units:
       tax_unit:
         members: [person1, person2]
@@ -45,7 +47,7 @@
     dc_tanf_eligible: true 
     dc_tanf: 545*12
 
-- name: Case 3, applicant has a eligible child enrolled in tanf.  
+- name: Case 3, applicant has an eligible child enrolled in TANF.  
   period: 2022
   input:
     people:
@@ -60,6 +62,7 @@
         members: [person1, person2]
         is_tanf_enrolled: true
         childcare_expenses: 0
+        dc_tanf_meets_work_requirements: true
     tax_units:
       tax_unit:
         members: [person1, person2]
@@ -90,6 +93,7 @@
         members: [person1, person2]
         is_tanf_enrolled: false
         childcare_expenses: 1_200
+        dc_tanf_meets_work_requirements: true
     tax_units:
       tax_unit:
         members: [person1, person2]

policyengine_us/tests/policy/baseline/gov/states/dc/dhs/tanf/work_requirement/dc_tanf_is_working.yaml

@@ -0,0 +1,128 @@
+- name: Case 1, two-parent household, combined hours higher than 35. 
+  period: 2023-01
+  absolute_error_margin: 0.5
+  input:
+    people:
+      person1:
+        is_tax_unit_head_or_spouse: true
+        weekly_hours_worked: 30
+      person2:
+        is_tax_unit_head_or_spouse: true
+        weekly_hours_worked: 5
+      person3: 
+        is_tax_unit_head_or_spouse: false
+        weekly_hours_worked: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: DC
+  output:
+    dc_tanf_is_working: [true, true, true]
+
+- name: Case 2, two-parent household, combined hours lower than 35. 
+  period: 2023-01
+  absolute_error_margin: 0.5
+  input:
+    people:
+      person1:
+        is_tax_unit_head_or_spouse: true
+        weekly_hours_worked: 30
+      person2:
+        is_tax_unit_head_or_spouse: true
+        weekly_hours_worked: 4
+      person3: 
+        is_tax_unit_head_or_spouse: false
+        weekly_hours_worked: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: DC
+  output:
+    dc_tanf_is_working: [false, false, false]
+
+- name: Case 3, single parent household, has child under 6. 
+  period: 2023-01
+  absolute_error_margin: 0.5
+  input:
+    people:
+      person1:
+        is_tax_unit_head_or_spouse: true
+        weekly_hours_worked: 20
+      person2: 
+        age: 5
+        is_tax_unit_head_or_spouse: false
+        weekly_hours_worked: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: DC
+  output:
+    dc_tanf_is_working: [true, false]
+
+- name: Case 4, single parent household, no child under 6. 
+  period: 2023-01
+  absolute_error_margin: 0.5
+  input:
+    people:
+      person1:
+        is_tax_unit_head_or_spouse: true
+        weekly_hours_worked: 20
+      person2: 
+        age: 8
+        is_tax_unit_head_or_spouse: false
+        weekly_hours_worked: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: DC
+  output:
+    dc_tanf_is_working: [false, false]
+
+- name: Case 5, single parent household, no child under 6, eligible because work 30 hours a week. 
+  period: 2023-01
+  absolute_error_margin: 0.5
+  input:
+    people:
+      person1:
+        is_tax_unit_head_or_spouse: true
+        weekly_hours_worked: 30
+      person2: 
+        age: 8
+        is_tax_unit_head_or_spouse: false
+        weekly_hours_worked: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: DC
+  output:
+    dc_tanf_is_working: [true, false]

policyengine_us/tests/policy/baseline/gov/states/dc/dhs/tanf/work_requirement/dc_tanf_meets_work_requirements.yaml

@@ -0,0 +1,53 @@
+- name: Case 1, two-parent household, combined hours higher than 35. 
+  period: 2023-01
+  absolute_error_margin: 0.5
+  input:
+    people:
+      person1:
+        is_tax_unit_head_or_spouse: true
+        weekly_hours_worked: 30
+      person2:
+        is_tax_unit_head_or_spouse: true
+        weekly_hours_worked: 5
+      person3: 
+        is_tax_unit_head_or_spouse: false
+        weekly_hours_worked: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: DC
+  output:
+    dc_tanf_meets_work_requirements: true
+
+- name: Case 2, single parent household with an infant.  
+  period: 2023-01
+  absolute_error_margin: 0.5
+  input:
+    people:
+      person1:
+        age: 30
+        is_tax_unit_head: true
+      person2:
+        age: 61
+      person3: 
+        age: 0.5
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: DC
+  output:
+    dc_tanf_meets_work_requirements: true

policyengine_us/tests/policy/baseline/gov/states/dc/dhs/tanf/work_requirement/dc_tanf_work_requirement_exempt.yaml

@@ -0,0 +1,81 @@
+- name: Case 1, family of 4.  
+  period: 2023-01
+  absolute_error_margin: 0.5
+  input:
+    people:
+      person1:
+        age: 61
+      person2:
+        age: 60
+      person3: 
+        age: 3
+        is_tax_unit_dependent: true
+      person4:
+        age: 30
+        is_pregnant: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4]
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4]
+    households:
+      household:
+        members: [person1, person2, person3, person4]
+        state_code: DC
+  output:
+    dc_tanf_work_requirement_exempt: [true, false, true, false]
+
+- name: Case 2, single parent household with an infant.  
+  period: 2023-01
+  absolute_error_margin: 0.5
+  input:
+    people:
+      person1:
+        age: 30
+        is_tax_unit_head: true
+      person2:
+        age: 35
+      person3: 
+        age: 0.5
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: DC
+  output:
+    dc_tanf_work_requirement_exempt: [true, false, true]
+
+- name: Case 3, has college student.  
+  period: 2023-01
+  absolute_error_margin: 0.5
+  input:
+    people:
+      person1:
+        age: 30
+        is_tax_unit_head: true
+      person2:
+        age: 23
+        is_full_time_college_student: true
+      person3: 
+        age: 5
+        is_tax_unit_dependent: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: DC
+  output:
+    dc_tanf_work_requirement_exempt: [false, true, true]

policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/agi/subtractions/vt_military_retirement_pay_exclusion.yaml

@@ -52,3 +52,58 @@
         state_code: VT
   output:
     vt_military_retirement_pay_exclusion: 4_000
+
+# S.51 (2025) tests for new income-based exemption system
+- name: S.51 - Full exemption below $125k AGI
+  period: 2025
+  input:
+    people:
+      person1:
+        military_retirement_pay: 25_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+        adjusted_gross_income: 100_000
+    households:
+      household:
+        members: [person1]
+        state_code: VT
+  output:
+    vt_military_retirement_pay_exclusion: 25_000
+
+- name: S.51 - Partial exemption at $150k AGI (50% of military pay)
+  period: 2025
+  input:
+    people:
+      person1:
+        military_retirement_pay: 20_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+        adjusted_gross_income: 150_000
+    households:
+      household:
+        members: [person1]
+        state_code: VT
+  output:
+    vt_military_retirement_pay_exclusion: 10_000
+
+- name: S.51 - No exemption above $175k AGI
+  period: 2025
+  input:
+    people:
+      person1:
+        military_retirement_pay: 30_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+        adjusted_gross_income: 200_000
+    households:
+      household:
+        members: [person1]
+        state_code: VT
+  output:
+    vt_military_retirement_pay_exclusion: 0

policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/agi/subtractions/vt_retirement_income_exemption.yaml

@@ -127,3 +127,56 @@
     state_code: VT
   output:
     vt_retirement_income_exemption: 2_500  # Partial qualified 10,000*0.25
+
+# S.51 (2025) tests for raised Social Security thresholds
+- name: S.51 - Social Security exemption fully qualified single at $54k AGI (2025)
+  period: 2025
+  input:
+    filing_status: SINGLE
+    adjusted_gross_income: 54_000
+    tax_unit_taxable_social_security: 1_000
+    vt_military_retirement_pay_exclusion: 0
+    vt_csrs_retirement_pay_exclusion: 0
+    vt_retirement_income_exemption_eligible: True
+    state_code: VT
+  output:
+    vt_retirement_income_exemption: 1_000  # Fully qualified (below $55k threshold)
+
+- name: S.51 - Social Security exemption partially qualified single at $60k AGI (2025)
+  period: 2025
+  input:
+    filing_status: SINGLE
+    adjusted_gross_income: 60_000
+    tax_unit_taxable_social_security: 1_000
+    vt_military_retirement_pay_exclusion: 0
+    vt_csrs_retirement_pay_exclusion: 0
+    vt_retirement_income_exemption_eligible: True
+    state_code: VT
+  output:
+    vt_retirement_income_exemption: 500  # Partial qualified (halfway between $55k and $65k)
+
+- name: S.51 - Social Security exemption fully qualified joint at $69k AGI (2025)
+  period: 2025
+  input:
+    filing_status: JOINT
+    adjusted_gross_income: 69_000
+    tax_unit_taxable_social_security: 1_000
+    vt_military_retirement_pay_exclusion: 0
+    vt_csrs_retirement_pay_exclusion: 0
+    vt_retirement_income_exemption_eligible: True
+    state_code: VT
+  output:
+    vt_retirement_income_exemption: 1_000  # Fully qualified (below $70k threshold)
+
+- name: S.51 - Social Security exemption partially qualified joint at $75k AGI (2025)
+  period: 2025
+  input:
+    filing_status: JOINT
+    adjusted_gross_income: 75_000
+    tax_unit_taxable_social_security: 1_000
+    vt_military_retirement_pay_exclusion: 0
+    vt_csrs_retirement_pay_exclusion: 0
+    vt_retirement_income_exemption_eligible: True
+    state_code: VT
+  output:
+    vt_retirement_income_exemption: 500  # Partial qualified (halfway between $70k and $80k)

policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/vt_ctc.yaml

@@ -53,3 +53,40 @@
     adjusted_gross_income: 150_000
   output:
     vt_ctc: 500
+
+# S.51 (2025) tests for expanded age eligibility
+- name: S.51 - CTC includes 6-year-olds starting 2025
+  period: 2025
+  input:
+    state_code: VT
+    age: 6
+    adjusted_gross_income: 50_000
+  output:
+    vt_ctc: 1_000
+
+- name: S.51 - CTC still applies to 5-year-olds in 2025
+  period: 2025
+  input:
+    state_code: VT
+    age: 5
+    adjusted_gross_income: 50_000
+  output:
+    vt_ctc: 1_000
+
+- name: S.51 - CTC does not apply to 7-year-olds in 2025
+  period: 2025
+  input:
+    state_code: VT
+    age: 7
+    adjusted_gross_income: 50_000
+  output:
+    vt_ctc: 0
+
+- name: S.51 - CTC did not include 6-year-olds before 2025
+  period: 2024
+  input:
+    state_code: VT
+    age: 6
+    adjusted_gross_income: 50_000
+  output:
+    vt_ctc: 0

policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/vt_veteran_tax_credit.yaml

@@ -0,0 +1,151 @@
+- name: S.51 - Veteran tax credit full amount below $25k AGI
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 45
+        is_veteran: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+        adjusted_gross_income: 20_000
+    households:
+      household:
+        members: [person1]
+        state_code: VT
+  output:
+    vt_veteran_tax_credit: 250
+
+- name: S.51 - Veteran tax credit at $25.1k AGI (first $100 increment)
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 45
+        is_veteran: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+        adjusted_gross_income: 25_100
+    households:
+      household:
+        members: [person1]
+        state_code: VT
+  output:
+    vt_veteran_tax_credit: 245  # $250 - $5 for first $100 increment
+
+- name: S.51 - Veteran tax credit at $26k AGI (10 increments)
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 45
+        is_veteran: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+        adjusted_gross_income: 26_000
+    households:
+      household:
+        members: [person1]
+        state_code: VT
+  output:
+    vt_veteran_tax_credit: 200  # $250 - (10 * $5) = $200
+
+- name: S.51 - Veteran tax credit at $27.5k AGI (25 increments)
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 45
+        is_veteran: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+        adjusted_gross_income: 27_500
+    households:
+      household:
+        members: [person1]
+        state_code: VT
+  output:
+    vt_veteran_tax_credit: 125  # $250 - (25 * $5) = $125
+
+- name: S.51 - Veteran tax credit at $29k AGI (40 increments)
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 45
+        is_veteran: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+        adjusted_gross_income: 29_000
+    households:
+      household:
+        members: [person1]
+        state_code: VT
+  output:
+    vt_veteran_tax_credit: 50  # $250 - (40 * $5) = $50
+
+- name: S.51 - Veteran tax credit no amount above $30k AGI
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 45
+        is_veteran: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+        adjusted_gross_income: 35_000
+    households:
+      household:
+        members: [person1]
+        state_code: VT
+  output:
+    vt_veteran_tax_credit: 0
+
+- name: S.51 - No veteran tax credit for non-veterans
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 45
+        is_veteran: false
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+        adjusted_gross_income: 20_000
+    households:
+      household:
+        members: [person1]
+        state_code: VT
+  output:
+    vt_veteran_tax_credit: 0
+
+- name: S.51 - No veteran tax credit before 2025
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 45
+        is_veteran: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+        adjusted_gross_income: 20_000
+    households:
+      household:
+        members: [person1]
+        state_code: VT
+  output:
+    vt_veteran_tax_credit: 0

policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_eitc.yaml

@@ -21,3 +21,42 @@
     state_code: VT
   output: 
     vt_eitc: 720
+
+# S.51 (2025) tests for enhanced EITC for workers without children
+- name: S.51 - EITC for workers with children remains 38% in 2025
+  period: 2025
+  input:
+    people:
+      parent:
+        age: 35
+      child:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        filing_status: SINGLE
+        eitc: 1_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: VT
+  output:
+    vt_eitc: 380
+
+- name: S.51 - EITC for workers without children becomes 100% in 2025
+  period: 2025
+  input:
+    people:
+      worker:
+        age: 35
+    tax_units:
+      tax_unit:
+        members: [worker]
+        filing_status: SINGLE
+        eitc: 600
+    households:
+      household:
+        members: [worker]
+        state_code: VT
+  output:
+    vt_eitc: 600