policyengine-us 1.371.0__py3-none-any.whl → 1.373.0__py3-none-any.whl

policyengine_us/parameters/gov/bls/cpi/c_cpi_u.yaml

@@ -304,14 +304,12 @@ values:
   2032-02-01: 203.1 # 2033 value.
   2033-02-01: 207.1 # 2034 value.
   2034-02-01: 211.2 # 2035 value. 
-  2035-02-01: 215.4 # 2036 value (indexed by applying 2035 indexing rate (211.2/207.1) and multiplying it by 211.2).
+  # Values for 2035-2100 are set programmatically in uprating_extensions.py
 metadata:
+  economy: false
   unit: currency-USD
   label: Chained CPI-U
-  economy: false
   reference:
-    - title: "su.data.0.Current (SUUR0000SA0)"
-      href: https://download.bls.gov/pub/time.series/su/su.data.0.Current
     - title: CBO | Tax Parameters and Effective Marginal Tax Rates | June 2024
       # Source: https://www.cbo.gov/data/budget-economic-data#10
       # Row: 159

policyengine_us/parameters/gov/bls/cpi/cpi_u.yaml

@@ -1359,14 +1359,12 @@ values:
   2032-02-01: 372.7 # 2033 value.
   2033-02-01: 381.0 # 2034 value.
   2034-02-01: 389.6 # 2035 value.
-  2035-02-01: 398.7 # (indexed by applying 2035 indexing rate (389.6/381.0) and multiplying it by 389.6).
+  # Values for 2035-2100 are set programmatically in uprating_extensions.py
 metadata:
   unit: currency-USD
   label: CPI-U
   economy: false
   reference:
-    - title: BLS Data Viewer | Consumer Price Index for All Urban Consumers (CPI-U)
-      href: https://beta.bls.gov/dataViewer/view/timeseries/CUUR0000SA0
     - title: CBO | Tax Parameters and Effective Marginal Tax Rates | June 2024
       # Source: https://www.cbo.gov/data/budget-economic-data#10
       # Row: 158

policyengine_us/parameters/gov/bls/cpi/cpi_w.yaml

@@ -1386,27 +1386,12 @@ values:
   2033-08-01: 377.038 # 2033Q3: 384.9 * 309.141 / 315.587
   2033-11-01: 379.193 # 2033Q4: 387.1 * 309.141 / 315.587
   2034-02-01: 381.250 # 2034Q1: 389.2 * 309.141 / 315.587
-  2034-05-01: 383.405 # 2034Q2: 391.4 * 309.141 / 315.587
-  2034-08-01: 385.561 # 2034Q3: 393.6 * 309.141 / 315.587
-  2034-11-01: 387.716 # 2034Q4: 395.8 * 309.141 / 315.587
-  2035-02-01: 389.871 # 2035Q1: 398.0 * 309.141 / 315.587
-  2035-05-01: 392.026 # 2035Q2: 400.2 * 309.141 / 315.587
-  2035-08-01: 394.279 # 2035Q3: 402.5 * 309.141 / 315.587
-  2035-11-01: 396.434 # 2035Q4: 404.7 * 309.141 / 315.587
-
+  # Values for 2035-2100 are set programmatically in uprating_extensions.py
 metadata:
   unit: currency-USD
   label: CPI-W
   economy: false
   reference:
-    - title: BLS Data Viewer | Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W)
-      href: https://beta.bls.gov/dataViewer/view/timeseries/CWUR0000SA0
-    - title: CBO | Tax Parameters and Effective Marginal Tax Rates | June 2024
-      # Source: https://www.cbo.gov/data/budget-economic-data#10
-      # Quarterly: Row 51
-      href: https://www.cbo.gov/system/files/2024-06/51135-2024-06-Economic-Projections.xlsx
-    - title: CBO | Tax Parameters and Effective Marginal Tax Rates | January 2025
-      # Source: https://www.cbo.gov/data/budget-economic-data#10
+    - title: CBO | Economic and Budget Projections | January 2025
       # Quarterly: Row 51
       href: https://www.cbo.gov/system/files/2025-01/51135-2025-01-Economic-Projections.xlsx
-      

policyengine_us/parameters/gov/hhs/uprating.yaml

@@ -16,10 +16,11 @@ values:
   2033-01-01: 383.9
   2034-01-01: 392.5
   2035-01-01: 401.3
+  # Values for 2036-2100 are set programmatically in uprating_extensions.py
 metadata:
-  unit: currency-USD
-  label: Poverty line uprating
   economy: false
+  unit: currency-USD
+  label: HHS uprating
   reference:
     - title: 2025 Annual Update of the HHS Poverty Guidelines
       href: https://www.govinfo.gov/app/details/FR-2025-01-17/2025-01377
@@ -27,4 +28,4 @@ metadata:
       href: https://www.federalregister.gov/documents/2024/01/17/2024-00796/annual-update-of-the-hhs-poverty-guidelines
     - title: CBO Budget and Economic Outlook | 2024 to 2034
       # Jan 2025 Economic Projections | 2. Calendar Year | Row 51
-      href: https://www.cbo.gov/data/budget-economic-data#4
+      href: https://www.cbo.gov/data/budget-economic-data#4

policyengine_us/parameters/gov/irs/uprating.py

@@ -1,26 +1,12 @@
-from policyengine_us.model_api import *
-from policyengine_core.periods import instant
+"""IRS uprating parameter setup.
 
+This module imports the unified uprating extension functionality.
+The actual extension logic is in parameters/uprating_extensions.py.
+"""
 
-def get_irs_cpi(parameters: ParameterNode, year: int) -> float:
-    cpi = parameters.gov.bls.cpi.c_cpi_u
-    end = instant(f"{year}-08-01")
-    start = end.offset(-MONTHS_IN_YEAR, MONTH)
-    monthly_cpi_values = []
-    for month in range(MONTHS_IN_YEAR):
-        monthly_cpi_values += [cpi(start.offset(month, MONTH))]
-    return sum(monthly_cpi_values) / MONTHS_IN_YEAR
+from policyengine_us.parameters.uprating_extensions import (
+    set_all_uprating_parameters as set_irs_uprating_parameter,
+)
 
-
-def set_irs_uprating_parameter(parameters: ParameterNode) -> ParameterNode:
-
-    IRS_UPRATING_START_YEAR = 2010
-    IRS_UPRATING_END_YEAR = 2035
-
-    uprating_index: Parameter = parameters.gov.irs.uprating
-    # Note: range is inclusive of start and exclusive of end, so we add 1
-    for year in range(IRS_UPRATING_START_YEAR, IRS_UPRATING_END_YEAR + 1):
-        irs_cpi = get_irs_cpi(parameters, year - 1)
-        uprating_index.update(period=f"year:{year}-01-01:1", value=irs_cpi)
-    uprating_index.update(start=instant(f"{year}-01-01"), value=irs_cpi)
-    return parameters
+# For backward compatibility, we keep the same function name
+# but it now calls the unified function that handles all uprating parameters

policyengine_us/parameters/gov/ssa/uprating.yaml

@@ -4,8 +4,8 @@ values:
   2022-01-01: 268.421 # 2021Q3: (267.789 + 268.387 + 269.086) / 3
   2023-01-01: 291.901 # 2022Q3: (292.219 + 291.629 + 291.854) / 3
   2024-01-01: 301.236 # 2023Q3: (299.899 + 301.551 + 302.257) / 3
+  2025-01-01: 308.767 # 2024Q3: 2.5% COLA announced by SSA
   # Forecasts from marrying CPI-W actuals with CBO's CPI-U forecast.
-  2025-01-01: 310.866 # 2024Q3: 315.6 * 306.199 / 310.989
   2026-01-01: 318.155 # 2025Q3: 323.0 * 306.199 / 310.989
   2027-01-01: 326.149 # 2026Q3: 330.1 * 306.199 / 310.989
   2028-01-01: 332.241 # 2027Q3: 337.3 * 306.199 / 310.989
@@ -16,10 +16,13 @@ values:
   2033-01-01: 370.656 # 2032Q3: 376.3 * 306.199 / 310.989
   2034-01-01: 379.028 # 2033Q3: 384.8 * 306.199 / 310.989
   2035-01-01: 387.598 # 2034Q3: 393.5 * 306.199 / 310.989
+  # Values for 2036-2100 are set programmatically in uprating_extensions.py
 metadata:
+  economy: false
   unit: currency-USD
   label: SSA uprating
-  economy: false
   reference:
-    - title: Social Security Latest Cost-of-Living Adjustments
-      href: https://www.ssa.gov/oact/cola/latestCOLA.html
+    - title: Historical values
+      href: https://www.ssa.gov/oact/cola/colaseries.html
+    - title: CBO Economic Projections, February 2024.
+      href: https://www.cbo.gov/publication/59710

policyengine_us/parameters/gov/usda/snap/uprating.yaml

@@ -17,6 +17,7 @@ values:
   2032-10-01: 374.3 # 2032Q2
   2033-10-01: 382.7 # 2033Q2
   2034-10-01: 391.3 # 2034Q2
+  # Values for 2035-2100 are set programmatically in uprating.py
 metadata:
   unit: currency-USD
   label: SNAP uprating

policyengine_us/parameters/uprating_extensions.py

@@ -0,0 +1,144 @@
+"""Unified script to extend all uprating factors through 2100."""
+
+from policyengine_us.model_api import *
+from policyengine_core.periods import instant
+
+
+def get_irs_cpi(parameters: ParameterNode, year: int) -> float:
+    """Calculate IRS CPI based on Chained CPI-U average from Sep to Aug."""
+    cpi = parameters.gov.bls.cpi.c_cpi_u
+    end = instant(f"{year}-08-01")
+    start = end.offset(-MONTHS_IN_YEAR, MONTH)
+    monthly_cpi_values = []
+    for month in range(MONTHS_IN_YEAR):
+        monthly_cpi_values += [cpi(start.offset(month, MONTH))]
+    return sum(monthly_cpi_values) / MONTHS_IN_YEAR
+
+
+def extend_parameter_values(
+    parameter: Parameter,
+    last_projected_year: int,
+    end_year: int,
+    period_month: int = 1,
+    period_day: int = 1,
+) -> None:
+    """
+    Extend a parameter's values from last_projected_year to end_year using
+    the growth rate from the last two years of projections.
+
+    Args:
+        parameter: The parameter to extend
+        last_projected_year: The last year with actual/projected values
+        end_year: The year to extend values through
+        period_month: The month for the period (default 1 for January)
+        period_day: The day for the period (default 1)
+    """
+    # Calculate the growth rate from the last two years of projections
+    date_format = f"-{period_month:02d}-{period_day:02d}"
+    second_to_last_value = parameter(f"{last_projected_year - 1}{date_format}")
+    last_value = parameter(f"{last_projected_year}{date_format}")
+    growth_rate = last_value / second_to_last_value
+
+    # Apply growth rate for years beyond projections
+    for year in range(last_projected_year + 1, end_year + 1):
+        previous_value = parameter(f"{year - 1}{date_format}")
+        new_value = previous_value * growth_rate
+        parameter.update(period=f"year:{year}{date_format}:1", value=new_value)
+
+    # Set the final value for periods after the last year
+    final_value = parameter(f"{end_year}{date_format}")
+    parameter.update(
+        start=instant(f"{end_year}{date_format}"), value=final_value
+    )
+
+
+def set_all_uprating_parameters(parameters: ParameterNode) -> ParameterNode:
+    """
+    Extend all uprating parameters through 2100.
+
+    This function programmatically extends various uprating factors used
+    throughout the US tax and benefit system, including:
+    - IRS uprating (based on Chained CPI-U)
+    - SNAP uprating (October values)
+    - SSA uprating (January values)
+    - HHS poverty guideline uprating (January values)
+    """
+    END_YEAR = 2100
+
+    # IRS uprating - special case that computes from CPI
+    IRS_UPRATING_START_YEAR = 2010
+    IRS_LAST_PROJECTED_YEAR = 2035
+
+    uprating_index = parameters.gov.irs.uprating
+
+    # Calculate the growth rate from the last two years of CPI projections
+    cpi_second_to_last = get_irs_cpi(parameters, IRS_LAST_PROJECTED_YEAR - 2)
+    cpi_last = get_irs_cpi(parameters, IRS_LAST_PROJECTED_YEAR - 1)
+    growth_rate = cpi_last / cpi_second_to_last
+
+    # Apply IRS uprating
+    for year in range(IRS_UPRATING_START_YEAR, END_YEAR + 1):
+        if year <= IRS_LAST_PROJECTED_YEAR:
+            # Use actual CPI values through the last projected year
+            irs_cpi = get_irs_cpi(parameters, year - 1)
+        else:
+            # For all years after LAST_PROJECTED_YEAR, apply the constant growth rate
+            irs_cpi = uprating_index(f"{year - 1}-01-01") * growth_rate
+        uprating_index.update(period=f"year:{year}-01-01:1", value=irs_cpi)
+    uprating_index.update(start=instant(f"{END_YEAR}-01-01"), value=irs_cpi)
+
+    # SNAP uprating (October values, last projection year 2034)
+    extend_parameter_values(
+        parameters.gov.usda.snap.uprating,
+        last_projected_year=2034,
+        end_year=END_YEAR,
+        period_month=10,
+        period_day=1,
+    )
+
+    # SSA uprating (January values, last projection year 2035)
+    extend_parameter_values(
+        parameters.gov.ssa.uprating,
+        last_projected_year=2035,
+        end_year=END_YEAR,
+        period_month=1,
+        period_day=1,
+    )
+
+    # HHS poverty guideline uprating (January values, last projection year 2035)
+    extend_parameter_values(
+        parameters.gov.hhs.uprating,
+        last_projected_year=2035,
+        end_year=END_YEAR,
+        period_month=1,
+        period_day=1,
+    )
+
+    # CPI-U (February values, last projection year 2034)
+    extend_parameter_values(
+        parameters.gov.bls.cpi.cpi_u,
+        last_projected_year=2034,
+        end_year=END_YEAR,
+        period_month=2,
+        period_day=1,
+    )
+
+    # Chained CPI-U (February values, last projection year 2034)
+    extend_parameter_values(
+        parameters.gov.bls.cpi.c_cpi_u,
+        last_projected_year=2034,
+        end_year=END_YEAR,
+        period_month=2,
+        period_day=1,
+    )
+
+    # CPI-W (February values, last projection year 2034)
+    extend_parameter_values(
+        parameters.gov.bls.cpi.cpi_w,
+        last_projected_year=2034,
+        end_year=END_YEAR,
+        period_month=2,
+        period_day=1,
+    )
+
+    return parameters

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/refundable_ctc/pr_refundable_ctc.yaml

@@ -0,0 +1,21 @@
+- name: Basic case
+  period: 2024
+  input:
+    eitc: 2_000
+    uncapped_ssi: 1_000
+    pr_refundable_ctc_social_security_tax: 6_600
+    refundable_ctc: 2_800
+    ctc: 3_000
+  output:
+    pr_refundable_ctc: 3_000
+
+- name: Uncapped SSI below 0
+  period: 2024
+  input:
+    eitc: 1_000
+    uncapped_ssi: -1_000
+    pr_refundable_ctc_social_security_tax: 500
+    refundable_ctc: 2_000
+    ctc: 1_000
+  output:
+    pr_refundable_ctc: 1_000

policyengine_us/tests/policy/baseline/parameters/test_uprating_extensions.py

@@ -0,0 +1,108 @@
+"""Test unified uprating extensions through 2100."""
+
+
+def test_all_uprating_factors_extend_to_2100():
+    """Test that all uprating factors extend through 2100 with consistent growth rates."""
+    from policyengine_us import Microsimulation
+
+    sim = Microsimulation()
+    parameters = sim.tax_benefit_system.parameters
+
+    # Define all uprating parameters to test with their specific periods
+    uprating_params = [
+        ("IRS", parameters.gov.irs.uprating, "-01-01"),
+        ("SNAP", parameters.gov.usda.snap.uprating, "-10-01"),
+        ("SSA", parameters.gov.ssa.uprating, "-01-01"),
+        ("HHS", parameters.gov.hhs.uprating, "-01-01"),
+        ("CPI-U", parameters.gov.bls.cpi.cpi_u, "-02-01"),
+        ("Chained CPI-U", parameters.gov.bls.cpi.c_cpi_u, "-02-01"),
+        ("CPI-W", parameters.gov.bls.cpi.cpi_w, "-02-01"),
+    ]
+
+    for name, param, date_suffix in uprating_params:
+        # Test that values exist and are positive for future years
+        test_years = [2035, 2050, 2075, 2100]
+        values = []
+
+        for year in test_years:
+            value = param(f"{year}{date_suffix}")
+            assert (
+                value > 0
+            ), f"No positive {name} uprating value for year {year}"
+            values.append(value)
+
+        # Test that values are monotonically increasing
+        for i in range(1, len(values)):
+            assert (
+                values[i] > values[i - 1]
+            ), f"{name} uprating should increase from {test_years[i-1]} to {test_years[i]}"
+
+        # Test that growth is consistent in the extended period
+        # Use years after the projection period ends
+        year1, year2, year3 = 2040, 2041, 2042
+        val1 = param(f"{year1}{date_suffix}")
+        val2 = param(f"{year2}{date_suffix}")
+        val3 = param(f"{year3}{date_suffix}")
+
+        growth_rate_1 = val2 / val1
+        growth_rate_2 = val3 / val2
+
+        # Growth rates should be approximately equal (within 0.1%)
+        assert (
+            abs(growth_rate_1 - growth_rate_2) < 0.001
+        ), f"{name} growth rate should be consistent: {growth_rate_1:.5f} vs {growth_rate_2:.5f}"
+
+
+def test_uprating_growth_rates_are_reasonable():
+    """Test that all uprating growth rates are within reasonable bounds."""
+    from policyengine_us import Microsimulation
+
+    sim = Microsimulation()
+    parameters = sim.tax_benefit_system.parameters
+
+    # Annual growth rates should be between 0.5% and 5% for inflation measures
+    min_annual_growth = 1.005
+    max_annual_growth = 1.05
+
+    # Test all uprating parameters
+    uprating_params = [
+        ("IRS", parameters.gov.irs.uprating, "-01-01"),
+        ("SNAP", parameters.gov.usda.snap.uprating, "-10-01"),
+        ("SSA", parameters.gov.ssa.uprating, "-01-01"),
+        ("HHS", parameters.gov.hhs.uprating, "-01-01"),
+        ("CPI-U", parameters.gov.bls.cpi.cpi_u, "-02-01"),
+        ("Chained CPI-U", parameters.gov.bls.cpi.c_cpi_u, "-02-01"),
+        ("CPI-W", parameters.gov.bls.cpi.cpi_w, "-02-01"),
+    ]
+
+    year1, year2 = 2050, 2051
+
+    for name, param, date_suffix in uprating_params:
+        value_year1 = param(f"{year1}{date_suffix}")
+        value_year2 = param(f"{year2}{date_suffix}")
+        growth_rate = value_year2 / value_year1
+
+        assert (
+            min_annual_growth <= growth_rate <= max_annual_growth
+        ), f"{name} growth rate {growth_rate:.4f} outside reasonable bounds [{min_annual_growth:.3f}, {max_annual_growth:.3f}]"
+
+
+def test_cpi_relationships():
+    """Test that CPI indices maintain expected relationships."""
+    from policyengine_us import Microsimulation
+
+    sim = Microsimulation()
+    parameters = sim.tax_benefit_system.parameters
+
+    # Test a few years to ensure relationships are maintained
+    test_years = [2040, 2060, 2080, 2100]
+
+    for year in test_years:
+        cpi_u = parameters.gov.bls.cpi.cpi_u(f"{year}-02-01")
+        c_cpi_u = parameters.gov.bls.cpi.c_cpi_u(f"{year}-02-01")
+
+        # Chained CPI-U typically grows slower than regular CPI-U
+        # due to substitution effects, but not always
+        # Just verify both exist and are positive
+        assert cpi_u > 0, f"CPI-U should be positive in {year}"
+        assert c_cpi_u > 0, f"Chained CPI-U should be positive in {year}"

policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible.py

@@ -14,6 +14,6 @@ class pr_low_income_credit_eligible(Variable):
         eligible_people = tax_unit(
             "pr_low_income_credit_eligible_people", period
         )
-        income = tax_unit("pr_gross_income", period)
+        income = tax_unit("pr_gross_income_person", period)
         income_limit = p.income_limit.calc(eligible_people)
         return income <= income_limit

policyengine_us/variables/gov/territories/pr/tax/income/credits/refundable_ctc/pr_refundable_ctc.py

@@ -0,0 +1,34 @@
+from policyengine_us.model_api import *
+
+
+class pr_refundable_ctc(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico refundable Child Tax Credit"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://www.irs.gov/pub/irs-pdf/f1040s8.pdf"
+        "https://www.law.cornell.edu/uscode/text/26/24#h_4_A"
+    )
+
+    # This provision is part of the federal CTC legal code
+    # will will merge the logic with the federal CTC once the puerto income tax structure is completed
+    def formula(tax_unit, period, parameters):
+        # line 24
+        # uncapped_ssi can be below 0
+        ssi = max_(0, add(tax_unit, period, ["uncapped_ssi"]))
+        sum_eitc_ssi = add(tax_unit, period, ["eitc"]) + ssi
+
+        # line 25
+        reduced_ss_tax = max_(
+            0,
+            tax_unit("pr_refundable_ctc_social_security_tax", period)
+            - sum_eitc_ssi,
+        )
+
+        # line 26
+        base_credit = max_(tax_unit("refundable_ctc", period), reduced_ss_tax)
+
+        # line 27
+        return min_(base_credit, tax_unit("ctc", period))

policyengine_us/variables/gov/territories/pr/tax/income/credits/refundable_ctc/pr_refundable_ctc_social_security_tax.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class pr_refundable_ctc_social_security_tax(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico social security and medicare taxes for refundable Child Tax Credit"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://www.irs.gov/pub/irs-pdf/f1040s8.pdf"
+        "https://www.law.cornell.edu/uscode/text/26/24#h_4_A"
+    )
+
+    # line 23
+    adds = "gov.irs.credits.ctc.refundable.social_security.add"

policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income_person.py

@@ -4,7 +4,7 @@ from policyengine_us.model_api import *
 class pr_gross_income_person(Variable):
     value_type = float
     entity = Person
-    label = "Puerto Rico gross income person"
+    label = "Puerto Rico gross income"
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.PR

{policyengine_us-1.371.0.dist-info → policyengine_us-1.373.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.371.0
+Version: 1.373.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.371.0.dist-info → policyengine_us-1.373.0.dist-info}/RECORD

@@ -8,6 +8,7 @@ policyengine_us/typing.py,sha256=ixLAOFjSnepNEAZ63DhhBZHRw0rBgjH81y_z4hTjhEE,298
 policyengine_us/data/__init__.py,sha256=TuwzfG1RS1KzvMptMbpbEfiaRG5RPCXQK5gYBwzDkBc,47
 policyengine_us/data/zip_code_dataset.py,sha256=PvA4Jldyu21XEuJMGRAcNLxjlJnDSJ7iVTBdy2c1Mp8,337
 policyengine_us/parameters/__init__.py,sha256=AbpHGcgLb-kRsJGnwFEktk7uzpZOCcBY74-YBdrKVGs,1
+policyengine_us/parameters/uprating_extensions.py,sha256=qK945oDjs2UxHVg5fWkVISghsaaqoDk0h_WRxN01hug,5070
 policyengine_us/parameters/calibration/gov/aca/enrollment/state.yaml,sha256=NjN2M7pJxG6q78KR3-I3cIZCVjDayrswc65RISZmetY,1794
 policyengine_us/parameters/calibration/gov/aca/spending/state.yaml,sha256=1kvJIiu-cYEbXPAaBQcOqSE3ShXfALag-1Pdw3sdEes,2018
 policyengine_us/parameters/calibration/gov/cbo/income_by_source.yaml,sha256=xuzSBHECTYR7XwFhVgNrAOy1ffEUO2W0mo6g3MzwU24,6719
@@ -106,9 +107,9 @@ policyengine_us/parameters/gov/aca/slcsp/max_child_age.yaml,sha256=H0zXuEv7vVUxd
 policyengine_us/parameters/gov/aca/spending/state.yaml,sha256=1kvJIiu-cYEbXPAaBQcOqSE3ShXfALag-1Pdw3sdEes,2018
 policyengine_us/parameters/gov/bls/README.md,sha256=mvQn4hzE0XxaeeC-1ifo6jfCYly_3kXBpGAOHIFtrEo,35
 policyengine_us/parameters/gov/bls/cpi/README.md,sha256=ch6EGah8vqYgD4eOPb5NaKp8jD8U00JG5_NxvgrHm-8,29
-policyengine_us/parameters/gov/bls/cpi/c_cpi_u.yaml,sha256=fdV3E6PLxo9zRwZOQKbbeZ4jUwkyhMephWr1oiehMbs,7833
-policyengine_us/parameters/gov/bls/cpi/cpi_u.yaml,sha256=mcbi7y9fPG9mFj2KsCtGV-bW5ViYStGajB2o4JzJnHI,27923
-policyengine_us/parameters/gov/bls/cpi/cpi_w.yaml,sha256=ukBM2hvO8Y81-FlelLf1_raJtfFMLqeiEgfdaoY0Mok,30011
+policyengine_us/parameters/gov/bls/cpi/c_cpi_u.yaml,sha256=ahXQdHFJG4QTdG1PduWEwX9qeIfSy8Trb7KUKNLp_HQ,7671
+policyengine_us/parameters/gov/bls/cpi/cpi_u.yaml,sha256=tpi1qDrQC-Kl8tkQzn5gj17l-59gYTu-6cyzqpq94MQ,27737
+policyengine_us/parameters/gov/bls/cpi/cpi_w.yaml,sha256=Aiv9SIifEtIXEtNpNMWOFz3ELZ0nAJ4dsyaZE3oGmO4,29153
 policyengine_us/parameters/gov/contrib/README.md,sha256=6ug3-8sV30Mlz4uVQbO2nsQ3X0BfLRGpjRPXuD4aUkM,14
 policyengine_us/parameters/gov/contrib/dc_tax_threshold_joint_ratio.yaml,sha256=t-x2bZHeltkqwVZJXrMCOrqCSrRRzUunDOXBIgqAw6w,164
 policyengine_us/parameters/gov/contrib/additional_tax_bracket/bracket.yaml,sha256=QWzfPBK2MwVkNTaH_6q5ebdqanPdIB56iQepvKbKT5A,23686
@@ -360,7 +361,7 @@ policyengine_us/parameters/gov/fcc/lifeline/amount/standard.yaml,sha256=i94DV8Ow
 policyengine_us/parameters/gov/hhs/README.md,sha256=-K3nU8bLJDb5t222i9zQRp2LOhpqtszN_7-Zfi_3PH0,48
 policyengine_us/parameters/gov/hhs/fpg.yaml,sha256=O0GRTHiNjLvpS1kJBZRg5dZtDUwgijEJBZd9qpvp7nM,2619
 policyengine_us/parameters/gov/hhs/index.yaml,sha256=diih4UjZz-5dZSiO89js5pJ-G3PO3kWspE7ybH4kCqk,66
-policyengine_us/parameters/gov/hhs/uprating.yaml,sha256=CgiBGfZiYVPkGIhyBNDrKeXDBoOR_-LevCzUESEK8qg,1082
+policyengine_us/parameters/gov/hhs/uprating.yaml,sha256=wy33MD3JtpWBCnq6aBjIA7ba-UjGmKCGgbDTxL9es6s,1148
 policyengine_us/parameters/gov/hhs/ccdf/README.md,sha256=5u4-bwFTCDWgj6711QBPRQMoJSUfXBp_o_1UTxITl8Y,37
 policyengine_us/parameters/gov/hhs/ccdf/age_limit.yaml,sha256=f4owI4F6qjaNtyZsjDwFXCfISEISR_piAjqxddc3fi0,293
 policyengine_us/parameters/gov/hhs/ccdf/amount.yaml,sha256=2a8QXjkSjyzj1lsAgno79XU8fngz8YpMxw0xAvp8QSA,17822
@@ -467,7 +468,7 @@ policyengine_us/parameters/gov/hud/total_tenant_payment/adjusted_income_share.ya
 policyengine_us/parameters/gov/hud/total_tenant_payment/income_share.yaml,sha256=9QlMKL43trmMBjsOCns9FTgpqonf3jyuTNsJ4wkOu1c,252
 policyengine_us/parameters/gov/hud/total_tenant_payment/index.yaml,sha256=rHA75ZOkRKkoYkd4zjChiGfJF_G--G2ZfwG3LZLIf6I,85
 policyengine_us/parameters/gov/irs/README.md,sha256=xVPG5PdyT2rCqyo7FYIWJh2RGmYi2iQg-4OM8tGnvuQ,33
-policyengine_us/parameters/gov/irs/uprating.py,sha256=50BDVFZFOIpITiaqWUW9wVvWKM3stWIullONY8m6KJA,1039
+policyengine_us/parameters/gov/irs/uprating.py,sha256=jiteQOplsLRbiSw9AR53ZVnf5tPLNCips04jvC6UKA4,438
 policyengine_us/parameters/gov/irs/uprating.yaml,sha256=eWHiY-KVTNKaH4ls-TG0I9ZWX2T46x0kaTY-w55YLzA,167
 policyengine_us/parameters/gov/irs/ald/README.md,sha256=W2ghpaFkMCePzJkUcylIX_glYWcTGV4Cm_pfqU50JPE,28
 policyengine_us/parameters/gov/irs/ald/deductions.yaml,sha256=uRpDXeDB3DeGkXbmbW2VE1LOvvnzPdnLldXbpdpKgcY,2202
@@ -847,7 +848,7 @@ policyengine_us/parameters/gov/simulation/labor_supply_responses/elasticities/in
 policyengine_us/parameters/gov/simulation/labor_supply_responses/elasticities/substitution.yaml,sha256=q3b4i70HTPpRPbKU95QCRxL0wVxzi9_PRqDhGznd7Cs,1869
 policyengine_us/parameters/gov/ssa/README.md,sha256=Rcxn6NYTRCJYhktw0-I4QxgcDsYYsqCKabBb7EJq4gw,39
 policyengine_us/parameters/gov/ssa/nawi.yaml,sha256=Dbb8NPv7AEmaKPhHgDsWA5D54Q2aJPkr0OSccgDR4bw,4197
-policyengine_us/parameters/gov/ssa/uprating.yaml,sha256=orf6KApySVUInjaGI2XlAM9WU8bUzkWS8cihOillIxk,1298
+policyengine_us/parameters/gov/ssa/uprating.yaml,sha256=qR8giFlpvxYxaeOopHqy8BiGT1OQQEz2X09elmbLNl4,1447
 policyengine_us/parameters/gov/ssa/sga/READme.md,sha256=hQy92h15bvMGYcm66GgW2Q9S-dKjw3JAREixpeoIg4g,31
 policyengine_us/parameters/gov/ssa/sga/blind.yaml,sha256=Rta-kqpG9JNIwTOE7B35sM5IMHsF2yBYPmF4_ILuSBw,599
 policyengine_us/parameters/gov/ssa/sga/non_blind.yaml,sha256=6_3Rt5PEh66K7HJk1APn21cMo0xXBUKnF49o8RPifK8,1189
@@ -2996,7 +2997,7 @@ policyengine_us/parameters/gov/usda/snap/categorical_eligibility.yaml,sha256=P0R
 policyengine_us/parameters/gov/usda/snap/expected_contribution.yaml,sha256=G_KHyiV2FlSVEvbM50p4M9c1MqqRRxWXMWI0dD8QGNk,266
 policyengine_us/parameters/gov/usda/snap/max_allotment.yaml,sha256=ggXp6e-H_sLHTQEAn5-eFhh_h9rnN-iENMiQhZ8Ya3s,12065
 policyengine_us/parameters/gov/usda/snap/takeup_rate.yaml,sha256=7vhUcW-vYntaCgMDtUTejOLFIwB09DL8OXgF4XSpUZg,260
-policyengine_us/parameters/gov/usda/snap/uprating.yaml,sha256=_MGg3_6AmfXf3h3nNDsijF0y58XCXCwl5D0w8Ix_vv8,963
+policyengine_us/parameters/gov/usda/snap/uprating.yaml,sha256=1IaszxANNLlV8niyVYmB1G7Y1tLaehRt3mMbelDDYuI,1028
 policyengine_us/parameters/gov/usda/snap/asset_test/limit.yaml,sha256=_50BAmu84RumiXPCgCM4YBjV2drD15QzwQX38A0lhww,3013
 policyengine_us/parameters/gov/usda/snap/emergency_allotment/allowed.yaml,sha256=F3wNVVVYi7YZ6R0i73854Dco26REbhMEfpy9HzpdYpw,631
 policyengine_us/parameters/gov/usda/snap/emergency_allotment/in_effect.yaml,sha256=scGNcKkui593vmvpQtKr7X6rR1r7QeZTQvIHLvmfByo,2155
@@ -4944,6 +4945,7 @@ policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit.yaml,sha256=pNbfl-WLMHos8cKr-J50F2ZqOZt-ovYCdY30lyEKBrU,1984
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible.yaml,sha256=WyIHPu6ZH0xYYJeCNsQnDktz0ywJWDfAj3FMbyRMFJg,1950
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible_person.yaml,sha256=EAipNZfTMVye2BdYodTgAtJtWjzR7UTaGK-R8k3qvB0,813
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/refundable_ctc/pr_refundable_ctc.yaml,sha256=DMuJebsPv9PASlRSV3iq3ZTyAZZlO78XBsOYrXTaVog,433
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/pr_casualty_loss_deduction.yaml,sha256=FteN_CqJcr_hjNt0BPagZ5bI9i4PwpHa4vCvphQ-FkY,333
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/pr_charitable_deduction.yaml,sha256=W6N5RCKT6iKoV6qr_UbdrVmsy8c7NZkIRR-GqDV_oiM,470
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/pr_medical_expense_deduction.yaml,sha256=0swPOBL6tTh5Q2ScDziSdgFBQHmd2m8yutElgjfDHss,897
@@ -5097,6 +5099,7 @@ policyengine_us/tests/policy/baseline/household/income/spm_unit/spm_unit_market_
 policyengine_us/tests/policy/baseline/household/income/spm_unit/spm_unit_net_income.yaml,sha256=lZorN8LQYPCNpHDriLdLbaJ8vg3kHHK_UIVcbo7tkdk,218
 policyengine_us/tests/policy/baseline/household/income/tax_unit/spouse_separate_adjusted_gross_income.yaml,sha256=zNhFBR3IFmCJjnScfTvpVfmUv3Xl-yIXKlFA3pNjwsg,373
 policyengine_us/tests/policy/baseline/income/spm_unit_income_decile.yaml,sha256=1wLKnDqXKVBadZKYVGYlA1NpsS8VgHAlnV9JU97IRf4,1263
+policyengine_us/tests/policy/baseline/parameters/test_uprating_extensions.py,sha256=HVscmchTdhGQZDtIcPezVgQ8zc2b-7WVh8nQ07QcfQc,4253
 policyengine_us/tests/policy/contrib/dc_kccatc.yaml,sha256=v4woAJveF3mZH6d4W3xAYlejcTIHTEQZM4nnenGNq-8,1786
 policyengine_us/tests/policy/contrib/dc_single_joint_threshold_ratio.yaml,sha256=vDMmkKdvjCtR8uweKDptp1gt05OI78Pm7GoIL0Apxxg,632
 policyengine_us/tests/policy/contrib/reported_state_income_tax.yaml,sha256=697RFAYWbmvD4LdQA-RHnIJ8nuu9wwEc2IRejdJ4QAQ,232
@@ -7670,7 +7673,7 @@ policyengine_us/variables/gov/states/wv/tax/income/subtractions/social_security/
 policyengine_us/variables/gov/territories/pr/tax/income/pr_agi.py,sha256=yqLyP6w4mvABXqLIKECZ4lHI9OetLpgqN-0hbvYl51s,360
 policyengine_us/variables/gov/territories/pr/tax/income/pr_agi_person.py,sha256=gveEdwFLkTFd_76v_mHGK47tXrozNwtoNTS4bNif_h0,379
 policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income.py,sha256=P2Mn2tUhrnP2LsIx4P0OFz67oo6t9NKZKpKCzqb1RLc,399
-policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income_person.py,sha256=OOPk4gvnNKClaS8TAAZbGOqHSS8Z31to1m8rj9ALdb0,438
+policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income_person.py,sha256=SFZtLDY2V-a1qH8p_EvIvOYhUsH_cjhHJBWYnmBB3jU,431
 policyengine_us/variables/gov/territories/pr/tax/income/credits/pr_refundable_credits.py,sha256=-Vxk6bPiB9tSwDOIE46Q3LNLBMKL-3atTYPBD3SfC_Y,308
 policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.py,sha256=-magFQVK47xuu0D3PleHiy_ihbx4RdJW-Jg_ELQO0Ks,1851
 policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.py,sha256=ilQSYlQ6cEQuf4oHHnhHWRGywxkzN5Y6GOhu9_FwmqI,630
@@ -7678,9 +7681,11 @@ policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr
 policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_unearned_income.py,sha256=_9ms1IMxdZyhOUv9fJ0VG0tCGosl0n-YYxkpiU-h0d0,597
 policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_compensatory_low_income_credit.py,sha256=x-qB-_buWpRMY_YzINM7dhkm37AUY5M4-8-KWHFecKA,869
 policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit.py,sha256=oJvrGUz1SeOVYpFBlyNr6SHCtuPCGEyKvs02gCsBjXA,873
-policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible.py,sha256=PDHESn5D7AzJLcwJ6_hQOOANqWHygRsYenJVtY5JPEU,977
+policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible.py,sha256=4Z_1zqwupW-5vdIsUGxswGp58xdqzwsym70-JiHKWPk,984
 policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible_people.py,sha256=RgzLpArMyaF5UDGwETViRUku4FHCAfnez_zMWi5g_ek,628
 policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible_person.py,sha256=AyYkgYDtaroJZuAi-uO9hXarBKhgMMXvmsMGf2Nqp5Q,1107
+policyengine_us/variables/gov/territories/pr/tax/income/credits/refundable_ctc/pr_refundable_ctc.py,sha256=XyjYvfdudRP3DMfCsmhmpqUaRH00gQpjTy86xrhoW1U,1097
+policyengine_us/variables/gov/territories/pr/tax/income/credits/refundable_ctc/pr_refundable_ctc_social_security_tax.py,sha256=pVjsUPcD-QUXWTniQgla4e7rSfkTztuOHgxR42DHmD8,497
 policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_casualty_loss_deduction.py,sha256=g2QRdt75GmxRZSuzU_9c_uvAjCKXSXQMEACzarVPrAU,886
 policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_charitable_deduction.py,sha256=2u9YAoBduN8NKKKSzpWy06wVk5QbAbxj6Tp9bOCtn2o,848
 policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_medical_expense_deduction.py,sha256=5U77mChDcF3XOpHujLInWcdboU_JDy7wN64_p33eZRA,743
@@ -8256,8 +8261,8 @@ 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-1.371.0.dist-info/METADATA,sha256=XfoMzgh5DHEG1JW62c_h2KTYb4SGrlpnm0NKQ3eo9JY,1649
-policyengine_us-1.371.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.371.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.371.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.371.0.dist-info/RECORD,,
+policyengine_us-1.373.0.dist-info/METADATA,sha256=KPzfVghqHrLGG0miQZufkw5GLa1jZOifq9iwV3w9ljY,1649
+policyengine_us-1.373.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.373.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.373.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.373.0.dist-info/RECORD,,