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

policyengine_us/tests/variables/gov/states/vt/tax/income/adjusted_gross_income/subtractions/retirement_income_exemption/vt_military_retirement_income_based_exemption.yaml

@@ -0,0 +1,106 @@
+- name: No military retirement pay - zero exemption
+  period: 2025
+  input:
+    state_code: VT
+    military_retirement_pay: 0
+    adjusted_gross_income: 100_000
+  output:
+    vt_military_retirement_income_based_exemption: 0
+
+- name: Before 2025 - no income-based exemption (thresholds are infinity)
+  period: 2024
+  input:
+    state_code: VT
+    military_retirement_pay: 15_000
+    adjusted_gross_income: 50_000  # Low AGI but before effective date
+  output:
+    vt_military_retirement_income_based_exemption: 0
+
+- name: 2025 full exemption - AGI below threshold
+  period: 2025
+  input:
+    state_code: VT
+    military_retirement_pay: 15_000
+    adjusted_gross_income: 100_000  # Below $125,000 threshold
+  output:
+    vt_military_retirement_income_based_exemption: 15_000
+
+- name: 2025 no exemption - AGI above partial threshold
+  period: 2025
+  input:
+    state_code: VT
+    military_retirement_pay: 15_000
+    adjusted_gross_income: 180_000  # Above $175,000 threshold
+  output:
+    vt_military_retirement_income_based_exemption: 0
+
+- name: 2025 partial exemption - midpoint calculation
+  period: 2025
+  input:
+    state_code: VT
+    military_retirement_pay: 20_000
+    adjusted_gross_income: 150_000  # Midpoint between $125K and $175K thresholds
+  output:
+    # (175,000 - 150,000) / (175,000 - 125,000) = 25,000 / 50,000 = 0.5
+    # 0.5 * 20,000 = 10,000
+    vt_military_retirement_income_based_exemption: 10_000
+
+- name: 2025 partial exemption - near full threshold
+  period: 2025
+  input:
+    state_code: VT
+    military_retirement_pay: 30_000
+    adjusted_gross_income: 130_000  # $5K above full threshold
+  output:
+    # (175,000 - 130,000) / (175,000 - 125,000) = 45,000 / 50,000 = 0.9
+    # 0.9 * 30,000 = 27,000
+    vt_military_retirement_income_based_exemption: 27_000
+
+- name: 2025 full exemption at threshold boundary
+  period: 2025
+  input:
+    state_code: VT
+    military_retirement_pay: 20_000
+    adjusted_gross_income: 124_999  # Just below $125,000 threshold
+  output:
+    vt_military_retirement_income_based_exemption: 20_000
+
+- name: 2025 zero exemption exactly at partial threshold
+  period: 2025
+  input:
+    state_code: VT
+    military_retirement_pay: 15_000
+    adjusted_gross_income: 175_000  # Exactly at $175,000 threshold
+  output:
+    vt_military_retirement_income_based_exemption: 0
+
+- name: 2025 small partial exemption near upper threshold
+  period: 2025
+  input:
+    state_code: VT
+    military_retirement_pay: 25_000
+    adjusted_gross_income: 170_000  # $5K below partial threshold
+  output:
+    # (175,000 - 170,000) / (175,000 - 125,000) = 5,000 / 50,000 = 0.1
+    # 0.1 * 25,000 = 2,500
+    vt_military_retirement_income_based_exemption: 2_500
+
+- name: 2025 zero AGI - full exemption
+  period: 2025
+  input:
+    state_code: VT
+    military_retirement_pay: 10_000
+    adjusted_gross_income: 0
+  output:
+    vt_military_retirement_income_based_exemption: 10_000
+
+- name: 2025 large retirement amount with partial exemption
+  period: 2025
+  input:
+    state_code: VT
+    military_retirement_pay: 100_000
+    adjusted_gross_income: 160_000  # In partial range
+  output:
+    # (175,000 - 160,000) / (175,000 - 125,000) = 15,000 / 50,000 = 0.3
+    # 0.3 * 100,000 = 30,000
+    vt_military_retirement_income_based_exemption: 30_000

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

@@ -0,0 +1,129 @@
+- name: No veteran status - zero credit
+  period: 2025
+  input:
+    is_veteran: false
+    adjusted_gross_income: 20_000
+  output:
+    vt_veteran_tax_credit: 0
+
+- name: Veteran with low AGI - full credit amount
+  period: 2025
+  input:
+    state_code: VT
+    is_veteran: true
+    adjusted_gross_income: 20_000  # Below $25,000 threshold
+  output:
+    vt_veteran_tax_credit: 250
+
+- name: Veteran at full credit threshold boundary
+  period: 2025
+  input:
+    state_code: VT
+    is_veteran: true
+    adjusted_gross_income: 24_999  # Just below $25,000 threshold
+  output:
+    vt_veteran_tax_credit: 250
+
+- name: Veteran just above full credit threshold
+  period: 2025
+  input:
+    state_code: VT
+    is_veteran: true
+    adjusted_gross_income: 25_050  # $50 above threshold, triggers first increment
+  output:
+    # ceil(50/100) = 1 increment, $250 - (1 * $5) = $245
+    vt_veteran_tax_credit: 245
+
+- name: Veteran at exact increment boundary
+  period: 2025
+  input:
+    state_code: VT
+    is_veteran: true
+    adjusted_gross_income: 25_200  # Exactly 2 increments above threshold
+  output:
+    # ceil(200/100) = 2 increments, $250 - (2 * $5) = $240
+    vt_veteran_tax_credit: 240
+
+- name: Veteran with moderate income reduction
+  period: 2025
+  input:
+    state_code: VT
+    is_veteran: true
+    adjusted_gross_income: 27_000  # $2,000 above threshold
+  output:
+    # ceil(2000/100) = 20 increments, $250 - (20 * $5) = $150
+    vt_veteran_tax_credit: 150
+
+- name: Veteran near phaseout boundary
+  period: 2025
+  input:
+    is_veteran: true
+    adjusted_gross_income: 29_950  # $50 below $30,000 threshold
+  output:
+    # ceil(4950/100) = 50 increments, $250 - (50 * $5) = $0 (max reduction reached)
+    vt_veteran_tax_credit: 0
+
+- name: Veteran above partial credit threshold - no credit
+  period: 2025
+  input:
+    is_veteran: true
+    adjusted_gross_income: 35_000  # Above $30,000 threshold
+  output:
+    vt_veteran_tax_credit: 0
+
+- name: Before 2025 - no credit regardless of veteran status and income
+  period: 2024
+  input:
+    is_veteran: true
+    adjusted_gross_income: 15_000  # Low income but before effective date
+  output:
+    vt_veteran_tax_credit: 0
+
+- name: Veteran with zero AGI - full credit
+  period: 2025
+  input:
+    state_code: VT
+    is_veteran: true
+    adjusted_gross_income: 0
+  output:
+    vt_veteran_tax_credit: 250
+
+- name: Multiple veterans in tax unit
+  period: 2025
+  input:
+    people:
+      veteran1:
+        is_veteran: true
+      veteran2:
+        is_veteran: true
+    tax_units:
+      tax_unit:
+        members: [veteran1, veteran2]
+        adjusted_gross_income: 20_000
+    households:
+      household:
+        members: [veteran1, veteran2]
+        state_code: VT
+  output:
+    # Credit applies per tax unit, not per veteran
+    vt_veteran_tax_credit: 250
+
+- name: Mixed household with one veteran
+  period: 2025
+  input:
+    people:
+      veteran:
+        is_veteran: true
+      non_veteran:
+        is_veteran: false
+    tax_units:
+      tax_unit:
+        members: [veteran, non_veteran]
+        adjusted_gross_income: 20_000
+    households:
+      household:
+        members: [veteran, non_veteran]
+        state_code: VT
+  output:
+    # Credit applies if any member is veteran
+    vt_veteran_tax_credit: 250

policyengine_us/tests/variables/gov/states/vt/tax/income/vt_eitc.yaml

@@ -0,0 +1,100 @@
+- name: Zero federal EITC - zero Vermont EITC
+  period: 2022
+  input:
+    eitc: 0
+    tax_unit_child_dependents: 1
+  output:
+    vt_eitc: 0
+
+- name: Federal EITC with one child - 38% match rate in 2022
+  period: 2022
+  input:
+    state_code: VT
+    eitc: 1_000
+    tax_unit_child_dependents: 1
+  output:
+    vt_eitc: 380  # 38% of $1,000
+
+- name: Federal EITC with multiple children - 38% match rate in 2022
+  period: 2022
+  input:
+    state_code: VT
+    eitc: 2_000
+    tax_unit_child_dependents: 2
+  output:
+    vt_eitc: 760  # 38% of $2,000
+
+- name: Federal EITC with no children - 38% match rate in 2022 (before enhancement)
+  period: 2022
+  input:
+    state_code: VT
+    eitc: 500
+    tax_unit_child_dependents: 0
+  output:
+    vt_eitc: 190  # 38% of $500
+
+- name: Enhanced structure not in effect - use basic match rate in 2024
+  period: 2024
+  input:
+    state_code: VT
+    eitc: 1_200
+    tax_unit_child_dependents: 1
+  output:
+    vt_eitc: 456  # 38% of $1,200 (using basic match rate)
+
+- name: Enhanced structure in effect for childless workers in 2025
+  period: 2025
+  input:
+    state_code: VT
+    eitc: 600
+    tax_unit_child_dependents: 0
+  output:
+    # Enhanced structure should provide 100% match for childless workers
+    vt_eitc: 600
+
+- name: Enhanced structure in effect for workers with children in 2025
+  period: 2025
+  input:
+    state_code: VT
+    eitc: 1_500
+    tax_unit_child_dependents: 1
+  output:
+    # Enhanced structure should still use 38% match for workers with children
+    vt_eitc: 570
+
+- name: Large federal EITC amount
+  period: 2022
+  input:
+    state_code: VT
+    eitc: 5_000
+    tax_unit_child_dependents: 3
+  output:
+    vt_eitc: 1_900  # 38% of $5,000
+
+- name: Very small federal EITC amount
+  period: 2022
+  input:
+    state_code: VT
+    eitc: 1
+    tax_unit_child_dependents: 1
+  output:
+    vt_eitc: 0.38  # 38% of $1
+
+- name: Federal EITC in 2021 with 36% match rate
+  period: 2021
+  input:
+    state_code: VT
+    eitc: 1_000
+    tax_unit_child_dependents: 1
+  output:
+    vt_eitc: 360  # 36% of $1,000 (2021 rate)
+
+- name: Three children in enhanced structure
+  period: 2025
+  input:
+    state_code: VT
+    eitc: 2_000
+    tax_unit_child_dependents: 3
+  output:
+    # Enhanced structure should use parameterized rate for 3 children
+    vt_eitc: 760  # Should be 38% for children in most cases

policyengine_us/variables/gov/states/dc/dhs/dc_pap_eligible_child.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class dc_pap_eligible_child(Variable):
+    value_type = bool
+    entity = Person
+    definition_period = MONTH
+    label = "Eligible child for DC Public Assistance Programs based on demographics"
+    reference = (
+        "https://code.dccouncil.gov/us/dc/council/code/sections/4-205.18"
+    )
+    defined_for = "dc_tanf_immigration_status_eligible_person"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.dc.dhs.tanf.age_threshold
+        age = person("monthly_age", period)
+        dependent = person("is_tax_unit_dependent", period)
+        secondary_school_student = person("is_in_secondary_school", period)
+        age_limit = where(
+            secondary_school_student, p.student_dependent, p.minor_child
+        )
+
+        return dependent & (age < age_limit)

policyengine_us/variables/gov/states/dc/dhs/gac/dc_gac.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class dc_gac(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "DC General Assistance for Children (GAC)"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://code.dccouncil.gov/us/dc/council/code/sections/4-205.05a"
+    )
+    defined_for = "dc_gac_eligible"
+
+    def formula(spm_unit, period, parameters):
+        countable_income = spm_unit("dc_gac_countable_income", period)
+        standard_payment = spm_unit("dc_gac_standard_payment", period)
+        return max_(standard_payment - countable_income, 0)

policyengine_us/variables/gov/states/dc/dhs/gac/dc_gac_assistance_unit_size.py

@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class dc_gac_assistance_unit_size(Variable):
+    value_type = int
+    entity = SPMUnit
+    label = "DC General Assistance for Children (GAC) assistance unit size"
+    definition_period = MONTH
+    reference = (
+        "https://code.dccouncil.gov/us/dc/council/code/sections/4-205.05a"
+    )
+    defined_for = StateCode.DC
+
+    # Only eligible child can be counted as a member of the GAC assistance unit.
+    adds = ["dc_gac_eligible_child"]

policyengine_us/variables/gov/states/dc/dhs/gac/dc_gac_standard_payment.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class dc_gac_standard_payment(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "DC General Assistance for Children (GAC) standard payment"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://code.dccouncil.gov/us/dc/council/code/sections/4-205.52"
+    )
+    defined_for = StateCode.DC
+
+    def formula(spm_unit, period, parameters):
+        unit_size = spm_unit("dc_gac_assistance_unit_size", period)
+        p = parameters(period).gov.states.dc.dhs.tanf.standard_payment
+        capped_unit_size = min_(unit_size, p.max_unit_size)
+        return p.amount[capped_unit_size]

policyengine_us/variables/gov/states/dc/dhs/gac/eligibility/dc_gac_eligible.py

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class dc_gac_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Eligible for DC General Assistance for Children (GAC)"
+    definition_period = MONTH
+    reference = (
+        "https://code.dccouncil.gov/us/dc/council/code/sections/4-205.05a#(c)"
+    )
+    defined_for = "dc_gac_income_eligible"
+
+    def formula(spm_unit, period, parameters):
+        has_eligible_child = (
+            add(spm_unit, period, ["dc_gac_eligible_child"]) > 0
+        )
+        resources_eligible = spm_unit("dc_tanf_resources_eligible", period)
+
+        return has_eligible_child & resources_eligible

policyengine_us/variables/gov/states/dc/dhs/gac/eligibility/dc_gac_eligible_child.py

@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class dc_gac_eligible_child(Variable):
+    value_type = bool
+    entity = Person
+    definition_period = MONTH
+    label = "Eligible child for DC General Assistance for Children (GAC) based on demographics"
+    reference = (
+        "https://code.dccouncil.gov/us/dc/council/code/sections/4-205.05a"
+    )
+    defined_for = "dc_pap_eligible_child"
+
+    def formula(person, period, parameters):
+        return ~person("is_related_to_head_or_spouse", period)

policyengine_us/variables/gov/states/dc/dhs/gac/eligibility/dc_gac_income_eligible.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class dc_gac_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = (
+        "Eligible for DC General Assistance for Children (GAC) due to income"
+    )
+    definition_period = MONTH
+    reference = (
+        "https://code.dccouncil.gov/us/dc/council/code/sections/4-205.10"
+    )
+    defined_for = StateCode.DC
+
+    def formula(spm_unit, period, parameters):
+        countable_income = spm_unit("dc_gac_countable_income", period)
+        standard_payment = spm_unit("dc_gac_standard_payment", period)
+        return countable_income <= standard_payment

policyengine_us/variables/gov/states/dc/dhs/gac/income/dc_gac_countable_income.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class dc_gac_countable_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "DC General Assistance for Children (GAC) countable income"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://code.dccouncil.gov/us/dc/council/code/sections/4-205.05a#(e)"
+    )
+    defined_for = StateCode.DC
+
+    adds = [
+        "dc_gac_earned_income_after_disregard_person",
+        "dc_gac_countable_unearned_income_person",
+    ]

policyengine_us/variables/gov/states/dc/dhs/gac/income/dc_gac_countable_unearned_income_person.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class dc_gac_countable_unearned_income_person(Variable):
+    value_type = float
+    entity = Person
+    label = (
+        "DC General Assistance for Children (GAC) unearned income per person"
+    )
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://code.dccouncil.gov/us/dc/council/code/sections/4-205.05a#(e)"
+    )
+    defined_for = "dc_gac_eligible_child"
+
+    adds = ["dc_tanf_gross_unearned_income"]

policyengine_us/variables/gov/states/dc/dhs/gac/income/dc_gac_earned_income_after_disregard_person.py

@@ -0,0 +1,28 @@
+from policyengine_us.model_api import *
+
+
+class dc_gac_earned_income_after_disregard_person(Variable):
+    value_type = float
+    entity = Person
+    label = "DC General Assistance for Children (GAC) earned income after disregard per person"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://code.dccouncil.gov/us/dc/council/code/sections/4-205.05a#(e)"
+    )
+    defined_for = "dc_gac_eligible_child"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.dc.dhs
+        gross_earnings = person("dc_tanf_gross_earned_income", period)
+        adjusted_income = max_(
+            gross_earnings - p.gac.income_disregard.amount, 0
+        )
+        full_time_student = person("is_full_time_student", period)
+        weekly_hours_worked = person("monthly_hours_worked", period)
+        work_full_time = (
+            weekly_hours_worked
+            >= p.tanf.work_requirement.required_hours.single_parent.higher.amount
+        )
+
+        return where(work_full_time & ~full_time_student, adjusted_income, 0)

policyengine_us/variables/gov/states/dc/dhs/power/dc_power.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class dc_power(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "DC Program on Work, Employment, and Responsibility (POWER)"
+    unit = USD
+    definition_period = MONTH
+    reference = (
+        "https://code.dccouncil.gov/us/dc/council/code/sections/4-205.52"
+    )
+    defined_for = "dc_power_eligible"
+
+    def formula(spm_unit, period, parameters):
+        standard_payment = spm_unit("dc_tanf_standard_payment", period)
+        countable_income = spm_unit("dc_tanf_countable_income", period)
+        return max_(standard_payment - countable_income, 0)

policyengine_us/variables/gov/states/dc/dhs/power/dc_power_eligible.py

@@ -0,0 +1,30 @@
+from policyengine_us.model_api import *
+
+
+class dc_power_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    definition_period = MONTH
+    label = "Eligible for DC Program on Work, Employment, and Responsibility (POWER)"
+    reference = (
+        "https://code.dccouncil.gov/us/dc/council/code/sections/4-205.72",
+        "https://code.dccouncil.gov/us/dc/council/code/sections/4-205.72a",
+    )
+    defined_for = StateCode.DC
+
+    def formula(spm_unit, period, parameters):
+        has_eligible_head_or_spouse = (
+            add(spm_unit, period, ["dc_power_head_or_spouse_eligible"]) > 0
+        )
+        meets_basic_eligibility_requirements = spm_unit(
+            "dc_tanf_basic_eligibility_requirements", period
+        )
+        has_disqualifying_benefits = spm_unit(
+            "dc_power_has_disqualifying_benefits", period
+        )
+
+        return (
+            has_eligible_head_or_spouse
+            & meets_basic_eligibility_requirements
+            & ~has_disqualifying_benefits
+        )

policyengine_us/variables/gov/states/dc/dhs/power/dc_power_has_disqualifying_beneifts.py

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class dc_power_has_disqualifying_benefits(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Is receiving disqualifying benefits under DC Program on Work, Employment, and Responsibility (POWER)"
+    definition_period = YEAR
+    defined_for = StateCode.DC
+    reference = (
+        "https://code.dccouncil.gov/us/dc/council/code/sections/4-205.72#(d)"
+    )
+
+    adds = "gov.states.dc.dhs.power.disqualifying_benefits"

policyengine_us/variables/gov/states/dc/dhs/power/dc_power_head_or_spouse_eligible.py

@@ -0,0 +1,38 @@
+from policyengine_us.model_api import *
+
+
+class dc_power_head_or_spouse_eligible(Variable):
+    value_type = bool
+    entity = Person
+    definition_period = MONTH
+    label = "Eligible for DC Program on Work, Employment, and Responsibility (POWER)"
+    reference = (
+        "https://code.dccouncil.gov/us/dc/council/code/sections/4-205.72",
+        "https://code.dccouncil.gov/us/dc/council/code/sections/4-205.72a",
+    )
+    defined_for = "is_tax_unit_head_or_spouse"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.dc.dhs.power.age_threshold
+        spm_unit = person.spm_unit
+        is_parent = person("is_parent", period)
+        is_pregnant = person("is_pregnant", period)
+        age = person("monthly_age", period)
+
+        # Parent of a minor child with incapacitated household member (includes self)
+        # Covers both 4-205.72(b)(2) and 4-205.72a(a)(1)(A)
+        has_incapable_of_self_care = spm_unit.any(
+            person("is_incapable_of_self_care", period)
+        )
+        has_minor_child = spm_unit.any(person("dc_pap_eligible_child", period))
+        parent_with_incapacitated = (
+            is_parent & has_minor_child & has_incapable_of_self_care
+        )
+
+        # Parent of a minor child and experienced domestic violence (4-205.72a (a)(2)(A))(not modeled)
+        # Pregnant or parenting teen under 19 (4-205.72a(a)(3))
+        teen_parent = (is_pregnant | is_parent) & (age < p.younger)
+
+        # Parent or caretaker who is 60 years of age or older (4-205.72a (a)(5))
+
+        return parent_with_incapacitated | teen_parent | (age >= p.older)

policyengine_us/variables/gov/states/dc/dhs/tanf/dc_tanf_assistance_unit_size.py

@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class dc_tanf_assistance_unit_size(Variable):
+    value_type = int
+    entity = SPMUnit
+    label = "DC Temporary Assistance for Needy Families (TANF) assistance unit size"
+    definition_period = MONTH
+    reference = (
+        "https://code.dccouncil.gov/us/dc/council/code/sections/4-205.15"
+    )
+    defined_for = StateCode.DC
+
+    adds = ["spm_unit_size"]
+    subtracts = ["dc_gac_assistance_unit_size"]

policyengine_us/variables/gov/states/dc/dhs/tanf/dc_tanf_standard_payment.py

@@ -15,7 +15,7 @@ class dc_tanf_standard_payment(Variable):
     defined_for = StateCode.DC
 
     def formula(spm_unit, period, parameters):
-        unit_size = spm_unit("spm_unit_size", period)
+        unit_size = spm_unit("dc_tanf_assistance_unit_size", period)
         p = parameters(period).gov.states.dc.dhs.tanf.standard_payment
         capped_unit_size = min_(unit_size, p.max_unit_size)
         return p.amount[capped_unit_size]