policyengine-us 1.367.0__py3-none-any.whl → 1.368.0__py3-none-any.whl

policyengine_us/parameters/gov/contrib/crfb/ss_credit/amount.yaml

@@ -0,0 +1,18 @@
+description: The Committee for a Responsible Federal Budget proposes a nonrefundable credit of this amount to offset taxes from Social Security benefits.
+metadata:
+  unit: currency-USD
+  label: CRFB Social Security nonrefundable credit amount
+  period: year
+  breakdown:
+    - filing_status
+
+JOINT:
+  0000-01-01: 600
+SINGLE:
+  0000-01-01: 600
+SEPARATE:
+  0000-01-01: 600
+HEAD_OF_HOUSEHOLD:
+  0000-01-01: 600
+SURVIVING_SPOUSE:
+  0000-01-01: 600

policyengine_us/parameters/gov/contrib/crfb/ss_credit/in_effect.yaml

@@ -0,0 +1,8 @@
+description: The Committee for a Responsible Federal Budget's proposed nonrefundable credit to offset taxes from Social Security benefits is active if this is true.
+metadata:
+  unit: bool
+  period: year
+  label: CRFB Social Security nonrefundable credit in effect
+
+values:
+  0000-01-01: false

policyengine_us/reforms/crfb/__init__.py

@@ -18,3 +18,6 @@ from .tax_employer_medicare_tax import (
 from .tax_employer_payroll_tax import (
     create_tax_employer_payroll_tax_reform,
 )
+from .non_refundable_ss_credit import (
+    create_non_refundable_ss_credit_reform,
+)

policyengine_us/reforms/crfb/non_refundable_ss_credit.py

@@ -0,0 +1,123 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import period as period_
+from policyengine_core.periods import instant
+
+
+def non_refundable_ss_credit_reform() -> Reform:
+    class ss_credit(Variable):
+        value_type = float
+        entity = Person
+        label = "Social Security credit"
+        definition_period = YEAR
+        unit = USD
+
+        def formula(person, period, parameters):
+            taxable_social_security = person("taxable_social_security", period)
+            highest_tax_rate = person.tax_unit("highest_tax_rate", period)
+            ss_tax = taxable_social_security * highest_tax_rate
+            p = parameters(period).gov.contrib.crfb.ss_credit
+            filing_status = person.tax_unit("filing_status", period)
+            return min_(ss_tax, p.amount[filing_status])
+
+    class highest_tax_rate(Variable):
+        value_type = float
+        entity = TaxUnit
+        definition_period = YEAR
+        label = "Highest tax rate faced by tax unit"
+        reference = "https://www.law.cornell.edu/uscode/text/26/1"
+        unit = "/1"
+
+        def formula(tax_unit, period, parameters):
+            # compute taxable income that is taxed at the main rates
+            full_taxable_income = tax_unit("taxable_income", period)
+            cg_exclusion = tax_unit(
+                "capital_gains_excluded_from_taxable_income", period
+            )
+            taxinc = max_(0, full_taxable_income - cg_exclusion)
+
+            # get bracket rates and thresholds
+            p = parameters(period).gov.irs.income
+            filing_status = tax_unit("filing_status", period)
+
+            # Vectorized approach: determine the highest applicable rate for each household
+            # We'll check each bracket and keep the rate if income falls within it
+
+            # Start with the base rate (10%)
+            highest_rate = p.bracket.rates["1"]
+
+            # Get all bracket numbers
+            bracket_numbers = list(p.bracket.rates.__iter__())
+
+            # Process each bracket from lowest to highest
+            # The threshold is the upper bound of each bracket
+            prev_threshold = np.zeros_like(taxinc)
+
+            for bracket_num in bracket_numbers:
+                b = str(bracket_num)
+                rate = p.bracket.rates[b]
+
+                # Get the upper threshold for this bracket based on filing status
+                if b == "7":
+                    # The top bracket has no upper limit
+                    threshold = np.inf * np.ones_like(taxinc)
+                else:
+                    threshold = p.bracket.thresholds[b][filing_status]
+
+                # Update the rate for households with income in this bracket
+                # Income is in this bracket if it's > prev_threshold and <= threshold
+                in_bracket = (taxinc > prev_threshold) & (taxinc <= threshold)
+                highest_rate = where(in_bracket, rate, highest_rate)
+
+                # Store this threshold as the previous for next iteration
+                prev_threshold = where(
+                    threshold != np.inf, threshold, prev_threshold
+                )
+
+            return highest_rate
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(ss_credit)
+            self.update_variable(highest_tax_rate)
+            self.neutralize_variable("additional_senior_deduction")
+
+    return reform
+
+
+def create_non_refundable_ss_credit_reform(
+    parameters, period, bypass: bool = False
+):
+    # Create a create_{reform name} function that initializes the reform object
+    # There are two sufficient conditions for this function to return
+    # the reform
+
+    # 1. If bypass is set to true
+    if bypass is True:
+        return non_refundable_ss_credit_reform()
+
+    # 2. If boolean in in_effect.yaml is set to true
+    parameter = parameters.gov.contrib.crfb.ss_credit
+    current_period = period_(period)
+    reform_active = False
+
+    for i in range(5):
+        if parameter(current_period).in_effect:
+            # If in any of the next five years, the boolean is true,
+            # set the boolean reform_active to true, and stop the check,
+            # i.e., assume the reform is active in all subsequent years.
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    # if the loop set reform_active to true, return the reform.
+    if reform_active:
+        return non_refundable_ss_credit_reform()
+    else:
+        return None
+
+
+# Create a reform object to by setting bypass to true,
+# for the purpose of running tests
+non_refundable_ss_credit_reform_object = (
+    create_non_refundable_ss_credit_reform(None, None, bypass=True)
+)

policyengine_us/reforms/reforms.py

@@ -101,6 +101,9 @@ from .additional_tax_bracket import (
 from .congress.hawley.awra import (
     create_american_worker_rebate_act_reform,
 )
+from .crfb import (
+    create_non_refundable_ss_credit_reform,
+)
 
 from policyengine_core.reforms import Reform
 import warnings
@@ -210,6 +213,9 @@ def create_structural_reforms_from_parameters(parameters, period):
     afa_other_dependent_credit = create_afa_other_dependent_credit_reform(
         parameters, period
     )
+    non_refundable_ss_credit = create_non_refundable_ss_credit_reform(
+        parameters, period
+    )
 
     reconciled_ssn_for_llc_and_aoc = (
         create_reconciled_ssn_for_llc_and_aoc_reform(parameters, period)
@@ -265,6 +271,7 @@ def create_structural_reforms_from_parameters(parameters, period):
         tax_employer_medicare_tax,
         tax_employer_payroll_tax,
         afa_other_dependent_credit,
+        non_refundable_ss_credit,
         reconciled_ssn_for_llc_and_aoc,
         ctc_additional_bracket,
         mi_surtax,

policyengine_us/tests/policy/contrib/crfb/non_refundable_ss_credit.yaml

@@ -0,0 +1,45 @@
+- name: Single person in the highest tax bracket
+  period: 2026
+  reforms: policyengine_us.reforms.crfb.non_refundable_ss_credit.non_refundable_ss_credit_reform_object
+  input:
+    gov.contrib.crfb.ss_credit.in_effect: true
+    taxable_social_security: 30_000
+    taxable_income: 1_000_000
+    filing_status: SINGLE
+  output:
+    highest_tax_rate: 0.37
+    ss_credit: 600
+
+- name: Single person in the highest tax bracket
+  period: 2026
+  reforms: policyengine_us.reforms.crfb.non_refundable_ss_credit.non_refundable_ss_credit_reform_object
+  input:
+    gov.contrib.crfb.ss_credit.in_effect: true
+    taxable_social_security: 2_000
+    taxable_income: 200_000
+    filing_status: JOINT
+  output:
+    highest_tax_rate: 0.22
+    ss_credit: 440
+
+- name: Additional senior deduction repeal test
+  period: 2026
+  reforms: policyengine_us.reforms.crfb.non_refundable_ss_credit.non_refundable_ss_credit_reform_object
+  input:
+    gov.contrib.crfb.ss_credit.in_effect: true
+    additional_senior_deduction_eligible_person: true
+    adjusted_gross_income: 10_000
+    filing_status: JOINT
+    itemized_taxable_income_deductions: 0
+  output:
+    taxable_income_deductions_if_itemizing: 0
+
+- name: Reform not active
+  period: 2026
+  input:
+    additional_senior_deduction_eligible_person: true
+    adjusted_gross_income: 10_000
+    filing_status: JOINT
+    itemized_taxable_income_deductions: 0
+  output:
+    taxable_income_deductions_if_itemizing: 6_000

{policyengine_us-1.367.0.dist-info → policyengine_us-1.368.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.367.0
+Version: 1.368.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.367.0.dist-info → policyengine_us-1.368.0.dist-info}/RECORD

@@ -180,6 +180,8 @@ policyengine_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction
 policyengine_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/phase_out/threshold.yaml,sha256=D7QFIbulmExcc9MVzeEz64isJ9_jscq8ujgDvJMzRlY,906
 policyengine_us/parameters/gov/contrib/congress/wyden_smith/actc_lookback.yaml,sha256=7nW2PVchIb6Slfip6iPtIqSrmdYoOrFhn0M7N7D6EIY,437
 policyengine_us/parameters/gov/contrib/congress/wyden_smith/per_child_actc_phase_in.yaml,sha256=3Uer49v5OPi7uDAuGnsSlr_L0EnyeDOlKcQGJYIQ4Ro,418
+policyengine_us/parameters/gov/contrib/crfb/ss_credit/amount.yaml,sha256=6pbayvL12orx2LVgRwCoDOjhinIVKku-Seazx8zVc1A,444
+policyengine_us/parameters/gov/contrib/crfb/ss_credit/in_effect.yaml,sha256=lCJAlnTlCg7juzkhHRO1N8doT6aSmfX2y-2ffJWXQUo,293
 policyengine_us/parameters/gov/contrib/crfb/tax_employer_medicare_tax/in_effect.yaml,sha256=E2lrX7YCKkIctuL1bw4dlMXDQnLKW29jwYV9temCYsY,221
 policyengine_us/parameters/gov/contrib/crfb/tax_employer_payroll_tax/in_effect.yaml,sha256=f1OyGZQyJqq0QeUj0oVdtVrWuvSt7bLpRALdu3isHRg,250
 policyengine_us/parameters/gov/contrib/crfb/tax_employer_social_security_tax/in_effect.yaml,sha256=DTXhl5bLmrrrpBneziAAHGjqKfMIn826IotgKmOajHI,235
@@ -3061,7 +3063,7 @@ policyengine_us/params_on_demand/gov/hhs/medicaid/geography/medicaid_rating_area
 policyengine_us/reforms/__init__.py,sha256=FPV8k2633kzUhbKUK8jC6yJONbnZ5n9zLAq2UL57KH4,113
 policyengine_us/reforms/dc_kccatc.py,sha256=LyGMfEKe-0TgQ-2vCYGOD8W-EGEW8_DgIqCQP89qDyg,4283
 policyengine_us/reforms/dc_tax_threshold_joint_ratio.py,sha256=G-5E1EJFGZ3VeUl_fuyj82nMIttHRNRdlT-x98koJrk,1633
-policyengine_us/reforms/reforms.py,sha256=n6hBdmlke2QPjB15YDu8yuxxQhc6RrOP-n-DxL6RiK4,9502
+policyengine_us/reforms/reforms.py,sha256=MNsiN7aXbr8MfEpeVpXB0MxRxHpa9-i8zscaWFWkQio,9706
 policyengine_us/reforms/taxsim.py,sha256=bXNFWfjBX5USld1C7fziT6BBmRy-avz00QtL8WmCHy0,5276
 policyengine_us/reforms/winship.py,sha256=_q74Af1nkmoh0-M6PZJ2FcJAn6v5zf5sAEgvxjwHwyA,3069
 policyengine_us/reforms/additional_tax_bracket/__init__.py,sha256=087GDzojnzkbARUgGTQDMNVWJzjtNZvBGr46jfu1kXc,89
@@ -3091,7 +3093,8 @@ policyengine_us/reforms/congress/tlaib/boost/__init__.py,sha256=mTOD_i0DRodonczS
 policyengine_us/reforms/congress/tlaib/boost/boost_middle_class_tax_credit.py,sha256=i-QXr3jR8yTq8XDUdytE7FXjSlNTdBcXV5QZQqrNAZw,5964
 policyengine_us/reforms/congress/wyden_smith/__init__.py,sha256=E2ZbN4mRYi9FniynFYQiWk18byKe_-WmAp9tpG1aXnU,55
 policyengine_us/reforms/congress/wyden_smith/ctc_expansion.py,sha256=SLqv8nk2gQT9xH8amGZMOgbljIkxPMSvL3RC1IMyLsA,5269
-policyengine_us/reforms/crfb/__init__.py,sha256=Vkh4aLUC45PDKXVWqQKI_E_tN1CbIurxb8Ca0IBxRoo,654
+policyengine_us/reforms/crfb/__init__.py,sha256=na1OcXNKdnI-L9qEKU1HoDOLz7I7LS9Wa7e0fTkaZpc,740
+policyengine_us/reforms/crfb/non_refundable_ss_credit.py,sha256=xrrXoDlB4s1TqV2PEj0H1RZG8IZl9-zgHSPx7pITqlg,4706
 policyengine_us/reforms/crfb/tax_employer_medicare_tax.py,sha256=Hc2GVwoXn2b_izOyoEpocySLo11BdmzFnyQoEiHJsFI,4236
 policyengine_us/reforms/crfb/tax_employer_payroll_tax.py,sha256=Tkod1VMnZQ-JBJo3dx7xUCq50ZuqUjiHUnkoOyBPVes,4342
 policyengine_us/reforms/crfb/tax_employer_social_security_tax.py,sha256=hawAdLtwCnY3_7jUVPTM0KpeYRfT7tVk0xqCMhdxP4E,4292
@@ -5100,6 +5103,7 @@ policyengine_us/tests/policy/contrib/congress/romney/family_security_act_2024/ei
 policyengine_us/tests/policy/contrib/congress/tlaib/boost/boost_middle_class_tax_credit.yaml,sha256=yT2Xh7jo3t-IVMiI-g2KQ-8_jhCvGLgjtQeKTtVeJT4,4400
 policyengine_us/tests/policy/contrib/congress/tlaib/end_child_poverty_act/ecpa_filer_credit.yaml,sha256=kWLbi3IrulWIxG-JmCXuCg5ItexVNhKSPSDRPPp9meg,460
 policyengine_us/tests/policy/contrib/congress/tlaib/end_child_poverty_act/integration.yaml,sha256=ftBPYvBYAcU-eqk36RQaurDomA9P657tw3V6n107YBk,3692
+policyengine_us/tests/policy/contrib/crfb/non_refundable_ss_credit.yaml,sha256=ZzhhKEwtqryaEJwUfBKkslGJfA5hSh1kyjBJ3da0-SI,1442
 policyengine_us/tests/policy/contrib/crfb/tax_employer_all_payroll_tax.yaml,sha256=ljSr35bDosWTqTDqEZKWhRqZvIw7SwPVMY-O8YFIsLc,559
 policyengine_us/tests/policy/contrib/crfb/tax_employer_medicare_tax.yaml,sha256=jE-_SssrvqdWuVgw9GrA1sJy6dvrvKuMHwZCHm48oRc,446
 policyengine_us/tests/policy/contrib/crfb/tax_employer_social_security_tax.yaml,sha256=0boINedj32lA-V2VLztNBoylnOlzRinlwtcg3JIij0g,474
@@ -8243,8 +8247,8 @@ 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-1.367.0.dist-info/METADATA,sha256=vf9G-Tvd2Fjg47ynSUH4OUWv1SZZKeUPxpAJLukbaqk,1693
-policyengine_us-1.367.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.367.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.367.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.367.0.dist-info/RECORD,,
+policyengine_us-1.368.0.dist-info/METADATA,sha256=5N6lcyKErpq91X04VTWlq8AsGAZIlUXbpJEhrcCa0R4,1693
+policyengine_us-1.368.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.368.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.368.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.368.0.dist-info/RECORD,,