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

policyengine_us/variables/gov/states/ar/tax/income/credits/ar_additional_tax_credit_for_qualified_individuals_person.py

@@ -0,0 +1,42 @@
+from policyengine_us.model_api import *
+
+
+class ar_additional_tax_credit_for_qualified_individuals_person(Variable):
+    value_type = float
+    entity = Person
+    label = "Arkansas additional tax credit for qualified individuals for each individual"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.AR
+
+    def formula(person, period, parameters):
+        filing_separately = person.tax_unit("ar_files_separately", period)
+        income_joint = person("ar_taxable_income_joint", period)
+        income_indiv = person("ar_taxable_income_indiv", period)
+        # When filing separately, the credit is calculated based on individual income
+        income = where(
+            filing_separately, income_indiv, person.tax_unit.sum(income_joint)
+        )
+        p = parameters(
+            period
+        ).gov.states.ar.tax.income.credits.additional_tax_credit_for_qualified_individuals
+        filing_status = person.tax_unit("filing_status", period)
+        joint = filing_status == filing_status.possible_values.JOINT
+        filing_jointly = joint & ~filing_separately
+        multiplier = where(filing_jointly, p.joint_multiplier, 1)
+        max_amount = where(
+            filing_jointly, p.max_amount * multiplier, p.max_amount
+        )
+        excess = max_(income - p.reduction.start, 0)
+        increments = np.ceil(excess / p.reduction.increment)
+        reduction_amount = where(
+            filing_jointly,
+            p.reduction.amount * multiplier,
+            p.reduction.amount,
+        )
+        total_reduction_amount = increments * reduction_amount
+        # Attribute the maximum amount to each spouse equally when married filing jointly
+        divisor = where(filing_jointly, 2, 1)
+        total_credit = max_(max_amount - total_reduction_amount, 0) / divisor
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        return total_credit * head_or_spouse

policyengine_us/variables/gov/states/az/tax/income/az_subtractions.py

@@ -9,4 +9,8 @@ class az_subtractions(Variable):
     definition_period = YEAR
     defined_for = StateCode.AZ
 
-    adds = "gov.states.az.tax.income.subtractions.subtractions"
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.az.tax.income.subtractions
+        total_subtractions = add(tax_unit, period, p.subtractions)
+        # Prevent negative subtractions from acting as additions
+        return max_(0, total_subtractions)

policyengine_us/variables/gov/states/ca/chhs/is_ca_medicaid_immigration_status_eligible.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class is_ca_medicaid_immigration_status_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Eligible for California state-funded Medicaid regardless of immigration status"
+    definition_period = YEAR
+    reference = [
+        "https://california.public.law/codes/welfare_and_institutions_code_section_14007.8",
+    ]
+    defined_for = StateCode.CA
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.ca.chhs
+        age = person("age", period)
+        pregnant = person("is_pregnant", period)
+        return p.eligible_regardless_of_immigration_status.calc(age) | pregnant

policyengine_us/variables/gov/states/ca/cpuc/care/eligibility/ca_care_categorically_eligible.py

@@ -17,6 +17,6 @@ class ca_care_categorically_eligible(Variable):
         tribal_lifeline_programs = add(household, period, p.tribal_categorical)
         return np.where(
             is_on_tribal_land,
-            np.any(tribal_lifeline_programs),
-            np.any(non_tribal_lifeline_programs),
+            tribal_lifeline_programs > 0,
+            non_tribal_lifeline_programs > 0,
         )

policyengine_us/variables/gov/states/ca/tax/income/ca_agi_subtractions.py

@@ -12,4 +12,9 @@ class ca_agi_subtractions(Variable):
         "https://www.ftb.ca.gov/forms/2022/2022-540-ca-instructions.html"
     )
     defined_for = StateCode.CA
-    adds = "gov.states.ca.tax.income.agi.subtractions"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.ca.tax.income.agi
+        total_subtractions = add(tax_unit, period, p.subtractions)
+        # Prevent negative subtractions from acting as additions
+        return max_(0, total_subtractions)

policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax_before_refundable_credits.py

@@ -12,5 +12,5 @@ class ca_income_tax_before_refundable_credits(Variable):
 
     def formula(tax_unit, period, parameters):
         itax = tax_unit("ca_income_tax_before_credits", period)
-        nonrefundable_credits = tax_unit("ca_nonrefundable_credits", period)
+        nonrefundable_credits = tax_unit("ca_non_refundable_credits", period)
         return max_(0, itax - nonrefundable_credits)

policyengine_us/variables/gov/states/ca/tax/income/credits/{ca_nonrefundable_credits.py → ca_non_refundable_credits.py}

@@ -1,7 +1,7 @@
 from policyengine_us.model_api import *
 
 
-class ca_nonrefundable_credits(Variable):
+class ca_non_refundable_credits(Variable):
     value_type = float
     entity = TaxUnit
     label = "California nonrefundable income tax credits"

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.py

@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Colorado Care Worker Tax Credit"
+    defined_for = "co_care_worker_credit_eligible"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.co.tax.income.credits.care_worker
+        joint = tax_unit("tax_unit_is_joint", period)
+        eligible_care_worker_count = tax_unit(
+            "co_care_worker_credit_eligible_care_worker_count", period
+        )
+        joint_with_two_eligible_care_workers = joint & (
+            eligible_care_worker_count == 2
+        )
+        return where(
+            joint_with_two_eligible_care_workers,
+            p.amount.joint,
+            p.amount.single,
+        )

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.py

@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit_eligible(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Colorado Care Worker Tax Credit eligible"
+    defined_for = StateCode.CO
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.co.tax.income.credits.care_worker
+        joint = tax_unit("tax_unit_is_joint", period)
+        agi = tax_unit("adjusted_gross_income", period)
+        income_limit = where(
+            joint, p.income_limit.joint, p.income_limit.single
+        )
+        income_eligible = agi <= income_limit
+        eligible_care_worker_present = (
+            tax_unit(
+                "co_care_worker_credit_eligible_care_worker_count", period
+            )
+            > 0
+        )
+        return income_eligible & eligible_care_worker_present

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker.py

@@ -0,0 +1,10 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit_eligible_care_worker(Variable):
+    value_type = bool
+    entity = Person
+    label = "Eligible Care Worker for the Colorado Care Worker Tax Credit"
+    defined_for = StateCode.CO
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit_eligible_care_worker_count(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Number of eligible Care Workers for the Colorado Care Worker Tax Credit"
+    defined_for = StateCode.CO
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"
+
+    def formula(tax_unit, period, parameters):
+        person = tax_unit.members
+        care_worker = person(
+            "co_care_worker_credit_eligible_care_worker", period
+        )
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        return tax_unit.sum(care_worker & head_or_spouse)

policyengine_us/variables/gov/states/co/tax/income/credits/co_tabor_cash_back.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class co_tabor_cash_back(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Colorado TABOR cash back"
+    defined_for = StateCode.CO
+    unit = USD
+    definition_period = YEAR
+    reference = "https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_01.pdf"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.co.tax.income.credits.tabor
+
+        joint = tax_unit("tax_unit_is_joint", period)
+        return where(joint, p.joint, p.single)

policyengine_us/variables/gov/states/co/tax/income/subtractions/co_subtractions.py

@@ -9,4 +9,8 @@ class co_subtractions(Variable):
     definition_period = YEAR
     defined_for = StateCode.CO
 
-    adds = "gov.states.co.tax.income.subtractions.subtractions"
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.co.tax.income.subtractions
+        total_subtractions = add(tax_unit, period, p.subtractions)
+        # Prevent negative subtractions from acting as additions
+        return max_(0, total_subtractions)

policyengine_us/variables/gov/states/ct/tax/income/ct_agi_subtractions.py

@@ -9,4 +9,8 @@ class ct_agi_subtractions(Variable):
     definition_period = YEAR
     defined_for = StateCode.CT
 
-    adds = "gov.states.ct.tax.income.subtractions.subtractions"
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.ct.tax.income.subtractions
+        total_subtractions = add(tax_unit, period, p.subtractions)
+        # Prevent negative subtractions from acting as additions
+        return max_(0, total_subtractions)

policyengine_us/variables/gov/states/ct/tax/income/subtractions/ct_social_security_benefit_adjustment.py

@@ -35,7 +35,9 @@ class ct_social_security_benefit_adjustment(Variable):
         capped_social_security_portion = capped_social_security * p.rate
         # Part E (Line 18 from federal social security worksheet)
         gross_ss = tax_unit("tax_unit_social_security", period)
-        adjusted_gross_social_security = gross_ss * p_irs.rate.additional
+        adjusted_gross_social_security = (
+            gross_ss * p_irs.rate.additional.excess
+        )
         # Part F
         reduced_taxable_social_security = max_(
             adjusted_gross_social_security - capped_social_security_portion,

policyengine_us/variables/gov/states/ct/tax/income/subtractions/ct_subtractions.py

@@ -9,4 +9,8 @@ class ct_subtractions(Variable):
     definition_period = YEAR
     defined_for = StateCode.CT
 
-    adds = "gov.states.ct.tax.income.subtractions.subtractions"
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.ct.tax.income.subtractions
+        total_subtractions = add(tax_unit, period, p.subtractions)
+        # Prevent negative subtractions from acting as additions
+        return max_(0, total_subtractions)

policyengine_us/variables/gov/states/dc/tax/income/subtractions/dc_income_subtractions.py

@@ -12,4 +12,9 @@ class dc_income_subtractions(Variable):
         "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2022_D-40_Booklet_Final_blk_01_23_23_Ordc.pdf#page=55"
     )
     defined_for = StateCode.DC
-    adds = "gov.states.dc.tax.income.subtractions.sources"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.dc.tax.income.subtractions
+        total_subtractions = add(person, period, p.sources)
+        # Prevent negative subtractions from acting as additions
+        return max_(0, total_subtractions)

policyengine_us/variables/gov/states/de/tax/income/subtractions/de_subtractions.py

@@ -9,4 +9,8 @@ class de_subtractions(Variable):
     definition_period = YEAR
     defined_for = StateCode.DE
 
-    adds = "gov.states.de.tax.income.subtractions.subtractions"
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.de.tax.income.subtractions
+        total_subtractions = add(person, period, p.subtractions)
+        # Prevent negative subtractions from acting as additions
+        return max_(0, total_subtractions)

policyengine_us/variables/gov/states/ga/tax/income/credits/ctc/ga_ctc.py

@@ -0,0 +1,25 @@
+from policyengine_us.model_api import *
+
+
+class ga_ctc(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Georgia Child Tax Credit"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.GA
+    reference = (
+        "https://legiscan.com/GA/text/HB136/id/3204611/Georgia-2025-HB136-Enrolled.pdf#page=2",
+    )
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.ga.tax.income.credits.ctc
+        person = tax_unit.members
+        age = person("age", period)
+        ctc_eligible_child = person("ctc_qualifying_child", period)
+        ga_child_age_eligible = age < p.age_threshold
+        eligible_children = tax_unit.sum(
+            ctc_eligible_child & ga_child_age_eligible
+        )
+
+        return eligible_children * p.amount

policyengine_us/variables/gov/states/ga/tax/income/credits/ga_itemizer_credit.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class ga_itemizer_credit(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Georgia itemizer tax credit"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-29-23/"
+    defined_for = StateCode.GA
+
+    def formula(tax_unit, period, parameters):
+        # Full-year and part-year residents who itemize their deductions
+        # are entitled to a credit up to $300 per taxpayer
+        itemizes = tax_unit("tax_unit_itemizes", period)
+        taxpayer_count = tax_unit("head_spouse_count", period)
+        p = parameters(period).gov.states.ga.tax.income.credits.itemizer
+        return where(itemizes, p.amount * taxpayer_count, 0)

policyengine_us/variables/gov/states/ga/tax/income/credits/ga_surplus_tax_rebate.py

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class ga_surplus_tax_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Georgia surplus tax rebate"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://www.legis.ga.gov/api/legislation/document/20232024/217823"
+    )
+    defined_for = StateCode.GA
+
+    def formula(tax_unit, period, parameters):
+        filing_status = tax_unit("filing_status", period)
+        p = parameters(
+            period
+        ).gov.states.ga.tax.income.credits.surplus_tax_rebate
+        return p.amount[filing_status]

policyengine_us/variables/gov/states/ga/tax/income/ga_subtractions.py

@@ -12,4 +12,9 @@ class ga_subtractions(Variable):
         "https://www.zillionforms.com/2021/I2122607361.PDF#page14"
     )
     defined_for = StateCode.GA
-    adds = "gov.states.ga.tax.income.subtractions.subtractions"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.ga.tax.income.subtractions
+        total_subtractions = add(tax_unit, period, p.subtractions)
+        # Prevent negative subtractions from acting as additions
+        return max_(0, total_subtractions)

policyengine_us/variables/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.py

@@ -10,7 +10,7 @@ class ga_retirement_exclusion_countable_earned_income(Variable):
     reference = (
         "https://dor.georgia.gov/document/booklet/2021-it-511-individual-income-tax-booklet/download",  # Page 15
         "https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download",  # Page 15
-        "https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807",
+        "https://law.justia.com/codes/georgia/title-48/chapter-7/article-2/section-48-7-27/",  # (a)(5)(E)(i)
     )
     defined_for = StateCode.GA
 
@@ -18,5 +18,8 @@ class ga_retirement_exclusion_countable_earned_income(Variable):
         p = parameters(
             period
         ).gov.states.ga.tax.income.agi.exclusions.retirement.cap
-        earned_income = person("earned_income", period)
+        # Business income is included in the earned income concept for the Georgia retirement income exclusion
+        earned_income = add(
+            person, period, ["earned_income", "partnership_s_corp_income"]
+        )
         return min_(p.earned_income, earned_income)

policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.py

@@ -5,7 +5,7 @@ class hi_cdcc(Variable):
     value_type = float
     entity = TaxUnit
     label = "Hawaii child and dependent care credit"
-    defined_for = StateCode.HI
+    defined_for = "hi_cdcc_eligible"
     unit = USD
     definition_period = YEAR
     reference = "https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf#page=40"

policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.py

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class hi_cdcc_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Hawaii child and dependent care credit eligible"
+    defined_for = StateCode.HI
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/hawaii/title-14/chapter-235/section-235-55-6/"
+
+    def formula(tax_unit, period, parameters):
+        count_cdcc_eligible = tax_unit("count_cdcc_eligible", period)
+        return count_cdcc_eligible > 0

policyengine_us/variables/gov/states/hi/tax/income/credits/hi_act_115_rebate.py

@@ -0,0 +1,32 @@
+from policyengine_us.model_api import *
+
+
+class hi_act_115_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Hawaii ACT 115 rebate"
+    defined_for = StateCode.HI
+    unit = USD
+    definition_period = YEAR
+    reference = "https://tax.hawaii.gov/act-115-ref/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.hi.tax.income.credits.act_115_rebate
+        filing_status = tax_unit("filing_status", period)
+        statuses = filing_status.possible_values
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        return select(
+            [
+                filing_status == statuses.JOINT,
+                filing_status == statuses.HEAD_OF_HOUSEHOLD,
+                filing_status == statuses.SEPARATE,
+                filing_status == statuses.SURVIVING_SPOUSE,
+            ],
+            [
+                p.joint.calc(federal_agi),
+                p.single.calc(federal_agi),
+                p.single.calc(federal_agi),
+                p.joint.calc(federal_agi),
+            ],
+            default=p.single.calc(federal_agi),
+        )

policyengine_us/variables/gov/states/hi/tax/income/hi_subtractions.py

@@ -9,4 +9,9 @@ class hi_subtractions(Variable):
     defined_for = StateCode.HI
     unit = USD
     definition_period = YEAR
-    adds = "gov.states.hi.tax.income.subtractions.subtractions"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.hi.tax.income.subtractions
+        total_subtractions = add(tax_unit, period, p.subtractions)
+        # Prevent negative subtractions from acting as additions
+        return max_(0, total_subtractions)

policyengine_us/variables/gov/states/ia/tax/income/consolidated/taxable_income/ia_subtractions_consolidated.py

@@ -10,4 +10,8 @@ class ia_subtractions_consolidated(Variable):
     reference = "https://www.legis.iowa.gov/docs/code/422.7.pdf"
     defined_for = StateCode.IA
 
-    adds = "gov.states.ia.tax.income.taxable_income.subtractions"
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.ia.tax.income.taxable_income
+        total_subtractions = add(tax_unit, period, p.subtractions)
+        # Prevent negative subtractions from acting as additions
+        return max_(0, total_subtractions)

policyengine_us/variables/gov/states/ia/tax/income/credits/{ia_nonrefundable_credits.py → ia_non_refundable_credits.py}

@@ -1,7 +1,7 @@
 from policyengine_us.model_api import *
 
 
-class ia_nonrefundable_credits(Variable):
+class ia_non_refundable_credits(Variable):
     value_type = float
     entity = TaxUnit
     label = "Iowa nonrefundable income tax credits"

policyengine_us/variables/gov/states/ia/tax/income/ia_income_tax_before_refundable_credits.py

@@ -17,7 +17,7 @@ class ia_income_tax_before_refundable_credits(Variable):
 
     def formula(tax_unit, period, parameters):
         tax_before = tax_unit("ia_income_tax_before_credits", period)
-        nonref_credits = tax_unit("ia_nonrefundable_credits", period)
+        nonref_credits = tax_unit("ia_non_refundable_credits", period)
         is_tax_exempt = tax_unit("ia_is_tax_exempt", period)
         tax_after = ~is_tax_exempt * max_(0, tax_before - nonref_credits)
         tax_reduced = tax_unit("ia_reduced_tax", period)

policyengine_us/variables/gov/states/ia/tax/income/including_married_filing_separately/deductions/ia_standard_deduction_indiv.py

@@ -34,8 +34,6 @@ class ia_standard_deduction_indiv(Variable):
                 fsvals.SURVIVING_SPOUSE,
             ],
         )
-        is_head = person("is_tax_unit_head", period)
-        is_spouse = person("is_tax_unit_spouse", period)
         p = parameters(period).gov.states.ia.tax.income.deductions.standard
 
         if p.applies_federal:

policyengine_us/variables/gov/states/id/tax/income/credits/2022_rebate/id_2022_rebate.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class id_2022_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Idaho 2022 rebate"
+    definition_period = YEAR
+    defined_for = StateCode.ID
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.id.tax.income.credits["2022_rebate"]
+        income_tax_before_credits = tax_unit(
+            "id_income_tax_before_non_refundable_credits", period
+        )
+        percentage_credit = p.rate * income_tax_before_credits
+        floor = add(tax_unit, period, ["id_2022_rebate_floor"])
+        return max_(percentage_credit, floor)

policyengine_us/variables/gov/states/id/tax/income/credits/2022_rebate/id_2022_rebate_floor.py

@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class id_2022_rebate_floor(Variable):
+    value_type = float
+    entity = Person
+    label = "Idaho 2022 rebate floor"
+    definition_period = YEAR
+    defined_for = StateCode.ID
+
+    adds = ["gov.states.id.tax.income.credits.2022_rebate.floor"]

policyengine_us/variables/gov/states/id/tax/income/credits/id_special_season_rebate.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class id_special_season_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Idaho special seasonal rebate"
+    definition_period = YEAR
+    defined_for = StateCode.ID
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.states.id.tax.income.credits.special_seasonal_rebate
+        income_tax_before_credits = tax_unit(
+            "id_income_tax_before_non_refundable_credits", period
+        )
+        percentage_credit = p.rate * income_tax_before_credits
+        filing_status = tax_unit("filing_status", period)
+        floor = p.floor[filing_status]
+        return max_(percentage_credit, floor)

policyengine_us/variables/gov/states/id/tax/income/subtractions/id_subtractions.py

@@ -8,4 +8,9 @@ class id_subtractions(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.ID
-    adds = "gov.states.id.tax.income.subtractions.subtractions"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.id.tax.income.subtractions
+        total_subtractions = add(tax_unit, period, p.subtractions)
+        # Prevent negative subtractions from acting as additions
+        return max_(0, total_subtractions)

policyengine_us/variables/gov/states/il/dceo/liheap/eligibility/il_liheap_eligible.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class il_liheap_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Eligible for Illinois LIHEAP"
+    definition_period = YEAR
+    defined_for = "il_liheap_income_eligible"
+    reference = "https://dceo.illinois.gov/communityservices/utilitybillassistance.html"
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.il.dceo.liheap.eligibility
+
+        # For renters with heat included in rent, check additional requirement
+        heat_in_rent = spm_unit("heat_expense_included_in_rent", period)
+        rent = add(spm_unit, period, ["rent"])
+        income = add(spm_unit, period, ["irs_gross_income"])
+
+        # If heat is included in rent, rent must exceed threshold percentage of income
+        rent_threshold = income * p.rent_rate
+        rent_threshold_met = rent > rent_threshold
+
+        return ~heat_in_rent | rent_threshold_met

policyengine_us/variables/gov/states/il/dceo/liheap/eligibility/il_liheap_eligible_for_crisis_assistance.py

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class il_liheap_eligible_for_crisis_assistance(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "SPM Unit has utility disconnect notice under Illinois LIHEAP crisis assistance program"
+    definition_period = YEAR
+    defined_for = StateCode.IL
+    reference = "https://dceo.illinois.gov/communityservices/utilitybillassistance.html"
+
+    # Crisis assistance is available when utility is about to be disconnected
+    # For modeling purposes, this defaults to False as we don't have disconnect status
+    # In a real implementation, this would check for utility disconnect notices

policyengine_us/variables/gov/states/il/dceo/liheap/eligibility/il_liheap_income_eligible.py

@@ -0,0 +1,30 @@
+from policyengine_us.model_api import *
+
+
+class il_liheap_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Illinois LIHEAP income eligible"
+    definition_period = YEAR
+    defined_for = StateCode.IL
+    reference = "https://dceo.illinois.gov/communityservices/utilitybillassistance.html"
+
+    def formula(spm_unit, period, parameters):
+        p_hhs = parameters(period).gov.hhs
+        p_il = parameters(period).gov.states.il.dceo.liheap
+
+        # Illinois uses 60% of state median income or 200% FPL, whichever is higher
+        state_median_income = spm_unit("hhs_smi", period)
+        smi_limit = state_median_income * p_hhs.liheap.smi_limit
+
+        # Federal poverty guideline limit
+        fpg = spm_unit("spm_unit_fpg", period)
+        fpg_limit = fpg * p_il.eligibility.fpg_limit
+
+        # Income concept - using IRS gross income as the base
+        income = add(spm_unit, period, ["irs_gross_income"])
+
+        # Eligible if income is below the higher of the two limits
+        income_limit = max_(smi_limit, fpg_limit)
+
+        return income <= income_limit