policyengine-us 1.369.0__py3-none-any.whl → 1.370.1__py3-none-any.whl

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

@@ -1,4 +1,4 @@
-description: The Committee for a Responsible Federal Budget proposes a nonrefundable credit of this amount to offset taxes from Social Security benefits.
+description: The Committee for a Responsible Federal Budget proposes to replace the additional senior deduction with a nonrefundable credit of this amount to offset taxes from Social Security benefits.
 metadata:
   unit: currency-USD
   label: CRFB Social Security nonrefundable credit amount

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

@@ -1,4 +1,4 @@
-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.
+description: The Committee for a Responsible Federal Budget's proposed replacement of the additional senior deduction with a nonrefundable credit to offset taxes from Social Security benefits is active if this is true.
 metadata:
   unit: bool
   period: year

policyengine_us/reforms/crfb/non_refundable_ss_credit.py

@@ -75,11 +75,32 @@ def non_refundable_ss_credit_reform() -> Reform:
 
             return highest_rate
 
+    def modify_parameters(parameters):
+        parameters.gov.irs.credits.non_refundable.update(
+            start=instant("2026-01-01"),
+            stop=instant("2035-12-31"),
+            value=[
+                "foreign_tax_credit",
+                "cdcc",
+                "non_refundable_american_opportunity_credit",
+                "lifetime_learning_credit",
+                "savers_credit",
+                "residential_clean_energy_credit",
+                "energy_efficient_home_improvement_credit",
+                "elderly_disabled_credit",
+                "new_clean_vehicle_credit",
+                "used_clean_vehicle_credit",
+                "non_refundable_ctc",
+                "ss_credit",
+            ],
+        )
+        return parameters
+
     class reform(Reform):
         def apply(self):
             self.update_variable(ss_credit)
             self.update_variable(highest_tax_rate)
-            self.neutralize_variable("additional_senior_deduction")
+            self.modify_parameters(modify_parameters)
 
     return reform
 

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

@@ -27,6 +27,7 @@
   reforms: policyengine_us.reforms.crfb.non_refundable_ss_credit.non_refundable_ss_credit_reform_object
   input:
     gov.contrib.crfb.ss_credit.in_effect: true
+    gov.irs.deductions.senior_deduction.amount: 0
     additional_senior_deduction_eligible_person: true
     adjusted_gross_income: 10_000
     filing_status: JOINT
@@ -34,12 +35,48 @@
   output:
     taxable_income_deductions_if_itemizing: 0
 
-- name: Reform not active
+- name: Test credit as part of the computation tree
   period: 2026
+  reforms: policyengine_us.reforms.crfb.non_refundable_ss_credit.non_refundable_ss_credit_reform_object
   input:
-    additional_senior_deduction_eligible_person: true
-    adjusted_gross_income: 10_000
-    filing_status: JOINT
-    itemized_taxable_income_deductions: 0
+    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
+    income_tax_non_refundable_credits: 600
+
+- name: Baseline test
+  period: 2026
+  input:
+    taxable_social_security: 30_000
+    taxable_income: 1_000_000
+    filing_status: SINGLE
+  output:
+    income_tax_non_refundable_credits: 0
+
+- name: Test credit as part of the computation tree
+  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
+    gov.irs.social_security.taxability.rate.base: 0.85
+    gov.irs.social_security.taxability.threshold.base.main.SINGLE: 0
+    gov.irs.social_security.taxability.threshold.base.main.JOINT: 0
+    gov.irs.social_security.taxability.threshold.base.main.HEAD_OF_HOUSEHOLD: 0
+    gov.irs.social_security.taxability.threshold.base.main.SEPARATE: 0
+    gov.irs.social_security.taxability.threshold.base.main.SURVIVING_SPOUSE: 0
+    people: 
+      person1:
+        social_security: 5_000
+        irs_employment_income: 10_000
+    tax_units:
+      tax_unit:
+        members: [person1]
   output:
-    taxable_income_deductions_if_itemizing: 6_000
+    highest_tax_rate: 0.1
+    taxable_social_security: 4_250
+    ss_credit: 425
+    income_tax_non_refundable_credits: 425

{policyengine_us-1.369.0.dist-info → policyengine_us-1.370.1.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.369.0
+Version: 1.370.1
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.369.0.dist-info → policyengine_us-1.370.1.dist-info}/RECORD

@@ -180,8 +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/ss_credit/amount.yaml,sha256=3A_cUbpE6qPOej_CCmCwD7U9-_nDWxqgLF9Sw6s15zo,492
+policyengine_us/parameters/gov/contrib/crfb/ss_credit/in_effect.yaml,sha256=4xq1pNu6_rSP3xjjcgJNolbMQJOrcEKrZn0hAcdOWcI,347
 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
@@ -3098,7 +3098,7 @@ policyengine_us/reforms/congress/tlaib/boost/boost_middle_class_tax_credit.py,sh
 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=na1OcXNKdnI-L9qEKU1HoDOLz7I7LS9Wa7e0fTkaZpc,740
-policyengine_us/reforms/crfb/non_refundable_ss_credit.py,sha256=xrrXoDlB4s1TqV2PEj0H1RZG8IZl9-zgHSPx7pITqlg,4706
+policyengine_us/reforms/crfb/non_refundable_ss_credit.py,sha256=bMEGGi1R16fnfBeNhiRFXh9DfpVyq4dZH1jcsidf-2c,5453
 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
@@ -5109,7 +5109,7 @@ 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/non_refundable_ss_credit.yaml,sha256=ycLoBzbBzgSJ1RuAin4Y3SIlNu3TgtUY9QJp15dvTTQ,2773
 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
@@ -8253,8 +8253,8 @@ 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-1.369.0.dist-info/METADATA,sha256=GwNNcEZd0sTGZQgH0sQOutT0VaXSuLj-JNvY8d_280E,1693
-policyengine_us-1.369.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.369.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.369.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.369.0.dist-info/RECORD,,
+policyengine_us-1.370.1.dist-info/METADATA,sha256=xxMUTLf1RLHtBProzP-yF1mCoreZgxmvAGT-GkpNIP4,1693
+policyengine_us-1.370.1.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.370.1.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.370.1.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.370.1.dist-info/RECORD,,