policyengine-us 1.365.1__py3-none-any.whl → 1.365.2__py3-none-any.whl

policyengine_us/parameters/gov/states/me/tax/income/credits/dependent_exemption/amount.yaml

@@ -29,4 +29,4 @@ metadata:
       href: https://legislature.maine.gov/backend/App/services/getDocument.aspx?documentId=120256#page=311
 values:
   2018-01-01: 300
-  2025-01-01: 600
+  2025-01-01: 300 # Inflation adjustment begins in 2025

policyengine_us/parameters/gov/states/me/tax/income/credits/dependent_exemption/multiplier.yaml

@@ -0,0 +1,22 @@
+description: Maine applies this age-based multiplier to the Dependent Exemption Tax Credit.
+brackets:
+  - threshold:
+      2018-01-01: 0
+    amount:
+      2018-01-01: 1
+      2025-01-01: 2
+  - threshold:
+      2018-01-01: 6
+    amount:
+      2018-01-01: 1
+
+metadata:
+  type: single_amount
+  threshold_unit: year
+  amount_unit: /1
+  period: year
+  label: Maine Dependent Exemption Tax Credit multiplier
+  reference:  
+    # The multiplier was introduced for tax year 2025.
+    - title: Maine Fiscal Year 2025 to 2027 Budget Bill (LD 210)
+      href: https://legislature.maine.gov/backend/App/services/getDocument.aspx?documentId=120256#page=311

policyengine_us/parameters/gov/states/me/tax/income/credits/dependent_exemption/phase_out/start.yaml

@@ -3,7 +3,7 @@ metadata:
   unit: currency-USD
   period: year
   label: Maine dependents exemption phase-out start
-  propogate_metadata_to_children: true
+  propagate_metadata_to_children: true
   uprating: gov.irs.uprating
   reference:
     - title: Form 1040ME Schedule A (2024) - Worksheet for Dependent Exemption Tax Credit, Line 4
@@ -26,6 +26,7 @@ metadata:
       href: https://legislature.maine.gov/backend/App/services/getDocument.aspx?documentId=120256#page=311
   breakdown:
     - filing_status
+
 SINGLE:
   2018-01-01: 200_000
   2025-01-01: 100_000

policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_dependent_exemption_credit.yaml

@@ -4,7 +4,7 @@
     state_code: ME
     me_agi: 450_000
     filing_status: JOINT
-    tax_unit_dependents: 2
+    me_dependent_exemption_credit_amount_person: 600
   output:
     me_dependent_exemption_credit: 225
 
@@ -14,7 +14,7 @@
     state_code: ME
     me_agi: 449_500
     filing_status: JOINT
-    tax_unit_dependents: 2
+    me_dependent_exemption_credit_amount_person: 600
   output:
     me_dependent_exemption_credit: 225
 
@@ -24,7 +24,7 @@
     state_code: ME
     me_agi: 450_000
     filing_status: SINGLE
-    tax_unit_dependents: 1
+    me_dependent_exemption_credit_amount_person: 300
   output:
     me_dependent_exemption_credit: 0
 
@@ -34,7 +34,7 @@
     state_code: ME
     me_agi: 450_000
     filing_status: JOINT
-    tax_unit_dependents: 0
+    me_dependent_exemption_credit_amount_person: 0
   output:
     me_dependent_exemption_credit: 0
 
@@ -44,7 +44,7 @@
     state_code: ME
     me_agi: 190_000
     filing_status: SINGLE
-    tax_unit_dependents: 2
+    me_dependent_exemption_credit_amount_person: 600
   output:
     me_dependent_exemption_credit: 600
 
@@ -54,6 +54,86 @@
     state_code: ME
     me_agi: 220_000
     filing_status: SINGLE
-    tax_unit_dependents: 2
+    me_dependent_exemption_credit_amount_person: 600
   output:
     me_dependent_exemption_credit: 450
+
+- name: Head of Household filer with one older dependent, earning $110,000, gets $300 exemption.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 42
+      person2:
+        age: 8
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: HEAD_OF_HOUSEHOLD
+        me_agi: 110_000
+    households:
+      household:
+        state_code: ME
+  output:
+    me_dependent_exemption_credit: 300
+
+- name: Head of Household filer with one young dependent, earning $110,000, gets $600 exemption.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 42
+      person2:
+        age: 4
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: HEAD_OF_HOUSEHOLD
+        me_agi: 110_000
+    households:
+      household:
+        state_code: ME
+  output:
+    me_dependent_exemption_credit: 600
+
+- name: Head of Household filer with one young dependent, earning $132,500, gets $300 exemption.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 42
+      person2:
+        age: 4
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: HEAD_OF_HOUSEHOLD
+        me_agi: 132_500
+    households:
+      household:
+        state_code: ME
+  output:
+    me_dependent_exemption_credit: 300
+
+- name: Head of Household filer with one young dependent, earning $140,000, gets no exemption.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 42
+      person2:
+        age: 4
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: HEAD_OF_HOUSEHOLD
+        me_agi: 140_000
+    households:
+      household:
+        state_code: ME
+  output:
+    me_dependent_exemption_credit: 0

policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_dependent_exemption_credit_amount_person.yaml

@@ -0,0 +1,29 @@
+- name: Child dependent under 6
+  period: 2025
+  input:
+    state_code: ME
+    ctc_qualifying_child: true
+    is_tax_unit_dependent: true
+    age: 2
+  output:
+    me_dependent_exemption_credit_amount_person: 600
+
+- name: Child dependent over 6
+  period: 2025
+  input:
+    state_code: ME
+    ctc_qualifying_child: true
+    is_tax_unit_dependent: true
+    age: 8
+  output:
+    me_dependent_exemption_credit_amount_person: 300
+
+- name: Non CTC eligible child
+  period: 2025
+  input:
+    state_code: ME
+    ctc_qualifying_child: false
+    is_tax_unit_dependent: true
+    age: 2
+  output:
+    me_dependent_exemption_credit_amount_person: 0

policyengine_us/variables/gov/states/me/tax/income/credits/dependent_exemption/me_dependent_exemption_credit.py

@@ -12,8 +12,6 @@ class me_dependent_exemption_credit(Variable):
     defined_for = StateCode.ME
 
     def formula(tax_unit, period, parameters):
-        # First get total the number of dependents (line 1).
-        dependents = tax_unit("tax_unit_dependents", period)
 
         # Get their Maine AGI (line 3).
         me_agi = tax_unit("me_agi", period)
@@ -24,7 +22,9 @@ class me_dependent_exemption_credit(Variable):
         ).gov.states.me.tax.income.credits.dependent_exemption
 
         # Calculate the maximum dependents exemption amount (line 2).
-        max_amount = dependents * p.amount
+        max_amount = add(
+            tax_unit, period, ["me_dependent_exemption_credit_amount_person"]
+        )
 
         # Get filing status.
         filing_status = tax_unit("filing_status", period)

policyengine_us/variables/gov/states/me/tax/income/credits/dependent_exemption/me_dependent_exemption_credit_amount_person.py

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class me_dependent_exemption_credit_amount_person(Variable):
+    value_type = float
+    entity = Person
+    unit = USD
+    label = "Maine dependent exemption credit amount for each person"
+    reference = "https://www.mainelegislature.org/legis/statutes/36/title36sec5219-SS.html"
+    definition_period = YEAR
+    defined_for = "ctc_qualifying_child"
+
+    def formula(person, period, parameters):
+        dependent = person("is_tax_unit_dependent", period)
+        p = parameters(
+            period
+        ).gov.states.me.tax.income.credits.dependent_exemption
+        age = person("age", period)
+        multiplier = p.multiplier.calc(age)
+        return dependent * multiplier * p.amount

{policyengine_us-1.365.1.dist-info → policyengine_us-1.365.2.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.365.1
+Version: 1.365.2
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.365.1.dist-info → policyengine_us-1.365.2.dist-info}/RECORD

@@ -1919,9 +1919,10 @@ policyengine_us/parameters/gov/states/me/tax/income/credits/child_care/README.md
 policyengine_us/parameters/gov/states/me/tax/income/credits/child_care/max_amount.yaml,sha256=21mMxfXofBphhD5_o-jSzCi1REasq0m0dE7OEuFqGcc,1002
 policyengine_us/parameters/gov/states/me/tax/income/credits/child_care/share_of_federal_credit/non_step_4.yaml,sha256=L1B_COmQbVF57YX8IAOWvt9NroQCLet-9pG6kE5u-BI,1099
 policyengine_us/parameters/gov/states/me/tax/income/credits/child_care/share_of_federal_credit/step_4.yaml,sha256=nEP3iK6vF7ZA8a3WiydC0nKyf_UCchZwDuVd08BJeIU,1797
-policyengine_us/parameters/gov/states/me/tax/income/credits/dependent_exemption/amount.yaml,sha256=1sqxHhEeEbAGyAPH_UqPRABiyizK72QozuypjfimYtQ,1870
+policyengine_us/parameters/gov/states/me/tax/income/credits/dependent_exemption/amount.yaml,sha256=nxaRzgDdZonSu4245tC1NETNLhStRuyR6eK-jKliPjo,1908
+policyengine_us/parameters/gov/states/me/tax/income/credits/dependent_exemption/multiplier.yaml,sha256=_1zsLtWBY1l0wxZoYY7NCoSBuWlgVonwnlrbXYRZj0I,644
 policyengine_us/parameters/gov/states/me/tax/income/credits/dependent_exemption/phase_out/increment.yaml,sha256=pujbvbSt4ozZYA5B1AOhObCob7rWhsluCmFbeh80gkE,1821
-policyengine_us/parameters/gov/states/me/tax/income/credits/dependent_exemption/phase_out/start.yaml,sha256=r86A0-1s_Q05UBS4GPy5-zPd8BsRy3QlN1XWStlp1jM,2132
+policyengine_us/parameters/gov/states/me/tax/income/credits/dependent_exemption/phase_out/start.yaml,sha256=HmgTu50z_WM_xALFTs_07oqiDFScTgvQEGzluR4bFpQ,2133
 policyengine_us/parameters/gov/states/me/tax/income/credits/dependent_exemption/phase_out/step.yaml,sha256=Yu9dCRQIgYytrrlmPY60LGb7VIarOcu_bVktyroGE3I,1861
 policyengine_us/parameters/gov/states/me/tax/income/credits/eitc/README.md,sha256=8WsaWutBw5kaloVJ0HEU-S3TCKXVKh0YjeJcrhWYL6I,27
 policyengine_us/parameters/gov/states/me/tax/income/credits/eitc/rate/no_qualifying_child.yaml,sha256=eOiXygs2Q30PvDofZs7Kb0XB1kDHCiQNIQMpNEW2vcw,931
@@ -4270,7 +4271,8 @@ policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_income_tax_bef
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_income_tax_before_refundable_credits.yaml,sha256=0tvQcTBaiwc44a0xABs-dVkPCfoRLqAQVJqiRfTnYd4,735
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_withheld_income_tax.yaml,sha256=ulJvi6kTaT0nEGxvl_rHaMxLU24bev5WMobcAanDVKY,716
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/child_care_credit.yaml,sha256=Cj7j-r2Fhf4ll1dwv0dIDeiR3cUGPY0w77yVTCiOxkg,1759
-policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_dependent_exemption_credit.yaml,sha256=lqW-WJ8McN6A4vrV1iQLQO-2uobw50s4loKXOndiV5Q,1450
+policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_dependent_exemption_credit.yaml,sha256=MAww1t3yyz_k2JeR53_4y8B2vYFWpeCkeN4dzC41jVI,3468
+policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_dependent_exemption_credit_amount_person.yaml,sha256=XVvckAMGxVh5bWBJ8ESnx2xEDwRMiJzNhMUkO2F9sYU,635
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_eitc.yaml,sha256=oVnDOWRaYwEcqURF_9dTaLjygUF9bu2W-teC45iHOLk,2069
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/property_tax_fairness_credit/me_property_tax_fairness_credit.yaml,sha256=aYTrFxg-nTGdnmboA7hSZBa4xOzOFVoWlhCgudEkC9A,967
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/property_tax_fairness_credit/me_property_tax_fairness_credit_base_cap.yaml,sha256=VCPXVoCo2g8S3dy3bOFUMJVbSRTdM_-LFD0szdw7lc0,1577
@@ -6797,7 +6799,8 @@ policyengine_us/variables/gov/states/me/tax/income/credits/child_care_credit/me_
 policyengine_us/variables/gov/states/me/tax/income/credits/child_care_credit/me_non_refundable_child_care_credit.py,sha256=i-jIlQHb1Xw16J35KSoRgtdG9gFR6WyhAO99UC19rIc,898
 policyengine_us/variables/gov/states/me/tax/income/credits/child_care_credit/me_refundable_child_care_credit.py,sha256=4es6QFY3nlgZfWo2SWsrE3slR9WA9phtXrpjCqtwlXA,752
 policyengine_us/variables/gov/states/me/tax/income/credits/child_care_credit/me_step_4_share_of_child_care_expenses.py,sha256=qCu7VX7_onqqYTun8LIY4nr6TyEC_4fmlhi7l_Ir3fk,599
-policyengine_us/variables/gov/states/me/tax/income/credits/dependent_exemption/me_dependent_exemption_credit.py,sha256=X_AXn3_zC5KBIeSHzYv82ofjM6xb1LZK84IjYVuBmFU,1603
+policyengine_us/variables/gov/states/me/tax/income/credits/dependent_exemption/me_dependent_exemption_credit.py,sha256=1PmEg6YOT_s7eqpDeqALWZh_bduzJBzT8koyNP3s50E,1552
+policyengine_us/variables/gov/states/me/tax/income/credits/dependent_exemption/me_dependent_exemption_credit_amount_person.py,sha256=DdBdqYjTImPUKmx1VBQLYYpGc_n-6AnDjgsMovr6-mM,734
 policyengine_us/variables/gov/states/me/tax/income/credits/fairness/me_sales_and_property_tax_fairness_credit_income.py,sha256=hhlrzOqwt4KaWOLpNuPrnfpQK6CdfkSPMeu7UiF_bxY,462
 policyengine_us/variables/gov/states/me/tax/income/credits/fairness/property_tax_fairness_credit/me_property_tax_fairness_credit.py,sha256=RFZEfM_ZW0Z0aRUBaZuCGt15jJ4V-x0ekForEI7dIQo,936
 policyengine_us/variables/gov/states/me/tax/income/credits/fairness/property_tax_fairness_credit/me_property_tax_fairness_credit_base_cap.py,sha256=vr2eHxFq3sLvtr1TzGfBS9X-cOpfJHFsNKc8XUhII34,1478
@@ -8236,8 +8239,8 @@ 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-1.365.1.dist-info/METADATA,sha256=HOpqZAHTPNFrdBmVMwFA27fcbSixBqddzUTZwqQ9qk8,1693
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-policyengine_us-1.365.1.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.365.1.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.365.1.dist-info/RECORD,,
+policyengine_us-1.365.2.dist-info/METADATA,sha256=qLyyEHeqzYRtGqiiroPiDXwW66voQe_YeNOfXJWLD0Y,1693
+policyengine_us-1.365.2.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.365.2.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.365.2.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.365.2.dist-info/RECORD,,