policyengine-us 1.360.0__py3-none-any.whl → 1.437.0__py3-none-any.whl

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/integration.yaml

@@ -21,6 +21,7 @@
       tax_unit:
         members: [person1, person2]
         aca_ptc: 0  # not in TAXSIM35
+        co_tabor_cash_back: 0
     spm_units:
       spm_unit:
         members: [person1, person2]
@@ -31,3 +32,40 @@
   output:  # expected results from patched TAXSIM35 2023-08-31 version
     co_taxable_income: 38230.00
     co_income_tax: 1608.35
+
+- name: 0-CO.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        short_term_capital_gains: -2020.4384
+        taxable_interest_income: 0.4384
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1]
+        state_fips: 8
+  output:
+    co_sales_tax_refund: 177
+    co_income_tax: -977

policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_ctc.yaml

@@ -0,0 +1,107 @@
+- name: GA CTC - full credit with sufficient liability
+  period: 2026
+  input:
+    people:
+      parent:
+        age: 30
+      child:
+        age: 2
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        filing_status: SINGLE
+        ga_income_tax_before_non_refundable_credits: 10_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: GA
+  output:
+    ga_ctc: 250
+
+- name: GA CTC - no credit due to age (too old)
+  period: 2026
+  input:
+    people:
+      parent:
+        age: 30
+      child:
+        age: 6
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        filing_status: SINGLE
+        ga_income_tax_before_non_refundable_credits: 10_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: GA
+  output:
+    ga_ctc: 0
+
+- name: GA CTC - multiple children full credit
+  period: 2026
+  input:
+    people:
+      parent:
+        age: 32
+      child1:
+        age: 1
+        ctc_qualifying_child: true
+      child2:
+        age: 5
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+        ga_income_tax_before_non_refundable_credits: 10_000
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_code: GA
+  output:
+    ga_ctc: 500
+
+- name: GA CTC - not available outside Georgia
+  period: 2026
+  input:
+    people:
+      parent:
+        age: 30
+      child:
+        age: 2
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        filing_status: SINGLE
+        ga_income_tax_before_non_refundable_credits: 10_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: AL
+  output:
+    ga_ctc: 0
+
+- name: GA CTC - no credit in 2025 (pre-enactment)
+  period: 2025
+  input:
+    people:
+      parent:
+        age: 30
+      child:
+        age: 2
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+        filing_status: SINGLE
+        ga_low_income_credit: 0
+    households:
+      household:
+        members: [parent, child]
+        state_code: GA
+  output:
+    ga_non_refundable_credits: 0

policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_itemizer_credit.yaml

@@ -0,0 +1,44 @@
+- name: Georgia itemizer credit - single itemizer receives credit
+  period: 2024
+  input:
+    state_code: GA
+    tax_unit_itemizes: true
+    filing_status: SINGLE
+  output:
+    ga_itemizer_credit: 300
+
+- name: Georgia itemizer credit - joint itemizers receive double credit
+  period: 2024
+  input:
+    state_code: GA
+    tax_unit_itemizes: true
+    filing_status: JOINT
+  output:
+    ga_itemizer_credit: 600
+
+- name: Georgia itemizer credit - non-itemizer receives no credit
+  period: 2024
+  input:
+    state_code: GA
+    tax_unit_itemizes: false
+  output:
+    ga_itemizer_credit: 0
+
+- name: Georgia itemizer credit - available in 2025
+  period: 2025
+  input:
+    state_code: GA
+    tax_unit_itemizes: true
+  output:
+    ga_itemizer_credit: 300
+
+- name: Georgia itemizer credit - high income single itemizer receives credit
+  period: 2024
+  input:
+    state_code: GA
+    adjusted_gross_income: 100_000
+    tax_unit_itemizes: true
+    filing_status: SINGLE
+  output:
+    ga_itemizer_credit: 300
+

policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_surplus_tax_rebate.yaml

@@ -0,0 +1,39 @@
+- name: Single filer
+  period: 2022
+  input:
+    state_code: GA
+    filing_status: SINGLE
+  output:
+    ga_surplus_tax_rebate: 250
+
+- name: Joint filer
+  period: 2022
+  input:
+    state_code: GA
+    filing_status: JOINT
+  output:
+    ga_surplus_tax_rebate: 500
+
+- name: Head of household filer
+  period: 2022
+  input:
+    state_code: GA
+    filing_status: HEAD_OF_HOUSEHOLD
+  output:
+    ga_surplus_tax_rebate: 375
+
+- name: Surviving spouse filer
+  period: 2022
+  input:
+    state_code: GA
+    filing_status: SURVIVING_SPOUSE
+  output:
+    ga_surplus_tax_rebate: 500
+
+- name: Separate filer
+  period: 2022
+  input:
+    state_code: GA
+    filing_status: SEPARATE
+  output:
+    ga_surplus_tax_rebate: 250

policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/integration.yaml

@@ -0,0 +1,75 @@
+- name: Filer with negative income should have no subtractions
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 72
+        employment_income: 0.0
+        short_term_capital_gains: -3000000
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1]
+        snap: 0
+        tanf: 0
+    households:
+      household:
+        members: [person1]
+        state_fips: 13
+  output:
+    ga_subtractions: 0
+    ga_income_tax: 0
+
+- name: 0-GA.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        partnership_s_corp_income: 17545.654
+        taxable_interest_income: 181.88306
+        is_tax_unit_head: true
+      person2:
+        age: 12
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_fips: 13
+  output:
+    ga_income_tax: 0

policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.yaml

@@ -0,0 +1,17 @@
+- name: Combined income is capped
+  period: 2024
+  input:
+    state_code: GA
+    earned_income: 4_000
+    partnership_s_corp_income: 3_000
+  output:
+    ga_retirement_exclusion_countable_earned_income: 5_000
+
+- name: Income below cap
+  period: 2024
+  input:
+    state_code: GA
+    earned_income: 4_000
+    partnership_s_corp_income: 500
+  output:
+    ga_retirement_exclusion_countable_earned_income: 4_500

policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains_eligible.yaml

@@ -13,11 +13,3 @@
     net_capital_gain: 0
   output:
     hi_alternative_tax_on_capital_gains_eligible: false
-
-- name: After 2023 and net capitals gains present
-  period: 2023
-  input:
-    state_code: HI
-    net_capital_gain: 1_000
-  output:
-    hi_alternative_tax_on_capital_gains_eligible: false

policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.yaml

@@ -4,6 +4,7 @@
     hi_agi: 1_000
     hi_cdcc_min_head_spouse_earned: 1_000
     hi_dependent_care_benefits: 100
+    hi_cdcc_eligible: true
     state_code: HI
   output:
     hi_cdcc: 25
@@ -14,6 +15,7 @@
     hi_agi: 1_000
     hi_cdcc_min_head_spouse_earned: 1_000
     hi_dependent_care_benefits: 2_000
+    hi_cdcc_eligible: true
     state_code: HI
   output:
     hi_cdcc: 250
@@ -24,6 +26,7 @@
     hi_agi: 50_000
     hi_cdcc_min_head_spouse_earned: 1_000
     hi_dependent_care_benefits: 100
+    hi_cdcc_eligible: true
     state_code: HI
   output:
     hi_cdcc: 20
@@ -34,6 +37,7 @@
     hi_agi: 50_001
     hi_cdcc_min_head_spouse_earned: 1_000
     hi_dependent_care_benefits: 100
+    hi_cdcc_eligible: true
     state_code: HI
   output:
     hi_cdcc: 15

policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.yaml

@@ -0,0 +1,15 @@
+- name: No eligible dependents
+  period: 2022
+  input:
+    count_cdcc_eligible: 0
+    state_code: HI
+  output:
+    hi_cdcc_eligible: false
+
+- name: No eligible dependents
+  period: 2022
+  input:
+    count_cdcc_eligible: 1
+    state_code: HI
+  output:
+    hi_cdcc_eligible: true

policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_act_115_rebate.yaml

@@ -0,0 +1,35 @@
+- name: Single, higher amount
+  period: 2021
+  input:
+    adjusted_gross_income: 99_999
+    filing_status: SINGLE
+    state_code: HI
+  output:
+    hi_act_115_rebate: 300
+
+- name: Single, lower amount
+  period: 2021
+  input:
+    adjusted_gross_income: 100_000
+    filing_status: SINGLE
+    state_code: HI
+  output:
+    hi_act_115_rebate: 100
+
+- name: Joint, higher amount
+  period: 2021
+  input:
+    adjusted_gross_income: 100_000
+    filing_status: JOINT
+    state_code: HI
+  output:
+    hi_act_115_rebate: 300
+
+- name: Joint, lower amount
+  period: 2021
+  input:
+    adjusted_gross_income: 200_000
+    filing_status: JOINT
+    state_code: HI
+  output:
+    hi_act_115_rebate: 100

policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml

@@ -40,3 +40,162 @@
   output:
     hi_taxable_income: 160_112
     hi_income_tax: 12_539
+
+- name: Tax unit with taxsimid 79840 in g21.its.csv and g21.ots.csv
+  absolute_error_margin: 0.01
+  period: 2021
+  input:
+    people:
+      person1:
+        age: 73
+        employment_income: 1010
+        taxable_interest_income: 5505
+        taxable_private_pension_income: 4000
+        social_security_retirement: 2000
+        rent: 9000
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+      person2:
+        age: 73
+        employment_income: 10010
+        taxable_interest_income: 5505
+        taxable_private_pension_income: 4000
+        social_security_retirement: 2000
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+      person3:
+        age: 11
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+      person4:
+        age: 11
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+      person5:
+        age: 11
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+      person6:
+        age: 16
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4, person5, person6]
+        aca_ptc: 0  # not in TAXSIM35
+        local_income_tax: 0  # not in TAXSIM35
+        state_sales_tax: 0  # not in TAXSIM35
+        hi_act_115_rebate: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4, person5, person6]
+        snap: 0  # not in TAXSIM35
+        tanf: 0  # not in TAXSIM35
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5, person6]
+        state_fips: 15  # HI
+  output:  # expected results from patched TAXSIM35 2024-01-29 version
+    hi_income_tax: -485.10
+
+- name: 0-HI.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        long_term_capital_gains: 100000
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+        state_and_local_sales_or_income_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1]
+        state_fips: 15
+  output:
+    hi_income_tax: 6_461
+
+- name: 0-HI.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 10000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        deductible_mortgage_interest: 167159.52
+        taxable_interest_income: 250739.28
+        is_tax_unit_head: true
+      person2:
+        age: 70
+        employment_income: 10000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        taxable_interest_income: 250739.28
+        is_tax_unit_spouse: true
+      person3:
+        age: 17
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+        tax_unit_childcare_expenses: 5196.9619
+        state_and_local_sales_or_income_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_fips: 15
+  output:
+    hi_cdcc: 0
+    hi_income_tax: 28_681

policyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/id_2022_rebate.yaml

@@ -0,0 +1,17 @@
+- name: Floor over rate
+  period: 2022
+  input:
+    id_income_tax_before_non_refundable_credits: 1_000
+    state_code: ID
+    id_2022_rebate_floor: 300
+  output:
+    id_2022_rebate: 300
+
+- name: Rate over floor
+  period: 2022
+  input:
+    id_income_tax_before_non_refundable_credits: 1_000
+    state_code: ID
+    id_2022_rebate_floor: 0
+  output:
+    id_2022_rebate: 120

policyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/id_2022_rebate_floor.yaml

@@ -0,0 +1,21 @@
+- name: One person in ID
+  period: 2022
+  input:
+    state_code: ID
+  output:
+    id_2022_rebate_floor: 75
+
+- name: Two people
+  period: 2022
+  input:
+    people: 
+      person1:
+        age: 40
+      person2:
+        age: 40
+    households:
+      household:
+        members: [person1, person2]
+        state_code: ID
+  output:
+    id_2022_rebate_floor: [75, 75]

policyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/id_special_season_rebate.yaml

@@ -0,0 +1,17 @@
+- name: Floor over rate
+  period: 2022
+  input:
+    id_income_tax_before_non_refundable_credits: 1_000
+    state_code: ID
+    filing_status: SINGLE
+  output:
+    id_special_season_rebate: 300
+
+- name: Rate over floor
+  period: 2022
+  input:
+    id_income_tax_before_non_refundable_credits: 10_000
+    state_code: ID
+    filing_status: SINGLE
+  output:
+    id_special_season_rebate: 1_000

policyengine_us/tests/policy/baseline/gov/states/il/dceo/liheap/eligibility/il_liheap_eligible.yaml

@@ -0,0 +1,54 @@
+- name: Income eligible household with own heating is eligible
+  period: 2024
+  input:
+    state_code: IL
+    il_liheap_income_eligible: true
+    heat_expense_included_in_rent: false
+    rent: 1_000
+    irs_gross_income: 30_000
+  output:
+    il_liheap_eligible: true
+
+- name: Income eligible renter with heat in rent and rent > 30% income is eligible  
+  period: 2024
+  input:
+    state_code: IL
+    il_liheap_income_eligible: true
+    heat_expense_included_in_rent: true
+    rent: 10_000  # Annual rent
+    irs_gross_income: 30_000  # Rent is 33.3% of income
+  output:
+    il_liheap_eligible: true
+
+- name: Income eligible renter with heat in rent but rent < 30% income is not eligible
+  period: 2024
+  input:
+    state_code: IL
+    il_liheap_income_eligible: true
+    heat_expense_included_in_rent: true
+    rent: 5_000  # Annual rent
+    irs_gross_income: 30_000  # Rent is 16.7% of income
+  output:
+    il_liheap_eligible: false
+
+- name: Income eligible renter with heat in rent and rent exactly 30% income is not eligible
+  period: 2024
+  input:
+    state_code: IL
+    il_liheap_income_eligible: true
+    heat_expense_included_in_rent: true
+    rent: 9_000  # Annual rent
+    irs_gross_income: 30_000  # Rent is exactly 30% of income
+  output:
+    il_liheap_eligible: false
+
+- name: Not income eligible is not eligible regardless of rent
+  period: 2024
+  input:
+    state_code: IL
+    il_liheap_income_eligible: false
+    heat_expense_included_in_rent: false
+    rent: 1_000
+    irs_gross_income: 100_000
+  output:
+    il_liheap_eligible: false