policyengine-us 1.381.2__py3-none-any.whl → 1.381.3__py3-none-any.whl

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

@@ -1,21 +1,52 @@
-- name: Case 1, veterans does not effect in 2022 
+# Tests for Maine Property Tax Fairness Credit Veterans Cap
+# This credit provides an additional cap match for veteran households
+
+- name: Veterans cap does not apply in 2022
   period: 2022
   input:
     state_code: ME
     filing_status: SINGLE
     me_property_tax_fairness_credit_base_cap: 100
-    age_head: 66
-    age_spouse: 65
+    veterans_benefits: 0
   output:
     me_property_tax_fairness_credit_veterans_cap: 0
-  
-- name: Case 2, veterans does effect in 2023
-  period: 2023
+
+- name: Single filer, head is veteran - gets veterans cap match in 2024
+  period: 2024
   input:
     state_code: ME
     filing_status: SINGLE
-    me_property_tax_fairness_credit_base_cap: 100
-    age_head: 66
-    age_spouse: 65
+    me_property_tax_fairness_credit_base_cap: 1_000
+    veterans_benefits: 1_000  # Any positive amount makes them a veteran
+  output:
+    me_property_tax_fairness_credit_veterans_cap: 1_000  # Base cap * 1.0 match
+
+- name: Single filer, head is not veteran - no veterans cap in 2024
+  period: 2024
+  input:
+    state_code: ME
+    filing_status: SINGLE
+    me_property_tax_fairness_credit_base_cap: 1_000
+    veterans_benefits: 0
+  output:
+    me_property_tax_fairness_credit_veterans_cap: 0
+
+- name: Zero base cap means zero veterans cap even with veteran in 2024
+  period: 2024
+  input:
+    state_code: ME
+    filing_status: SINGLE
+    me_property_tax_fairness_credit_base_cap: 0
+    veterans_benefits: 1_000
+  output:
+    me_property_tax_fairness_credit_veterans_cap: 0
+
+- name: High base cap with veteran gets full match in 2024
+  period: 2024
+  input:
+    state_code: ME
+    filing_status: SINGLE
+    me_property_tax_fairness_credit_base_cap: 5_000
+    veterans_benefits: 1_000
   output:
-    me_property_tax_fairness_credit_veterans_cap: 100
+    me_property_tax_fairness_credit_veterans_cap: 5_000  # Base cap * 1.0 match

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

@@ -0,0 +1,35 @@
+- name: taxsim_record_22242_2024.yaml (Property Tax Fairness Credit Debug)
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 46
+        employment_income: 0.0
+        qualified_dividend_income: 95.39
+        rent: 7_957.51
+        taxable_interest_income: 328.40
+        is_tax_unit_head: true
+      person2:
+        age: 77
+        employment_income: 0.0
+        qualified_dividend_income: 95.39
+        taxable_interest_income: 328.40
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        snap: 0
+        tanf: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_fips: 23
+  output:
+    me_income_tax: -1_370

policyengine_us/variables/gov/states/me/tax/income/credits/fairness/property_tax_fairness_credit/me_property_tax_fairness_credit_veterans_cap.py

@@ -8,10 +8,22 @@ class me_property_tax_fairness_credit_veterans_cap(Variable):
     label = "Veterans cap for Maine property tax fairness credit"
     definition_period = YEAR
     defined_for = StateCode.ME
+    reference = {
+        "title": "2024 SCHEDULE PTFC/STFC Form 1040ME",
+        "href": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/24_Form%201040ME_Sch%20PTFC_ff_0.pdf#page=2",
+    }
+    # Only one spouse needs to be a veteran for the filer to get the veteran match
 
     def formula(tax_unit, period, parameters):
         p = parameters(
             period
         ).gov.states.me.tax.income.credits.fairness.property_tax
         base_cap = tax_unit("me_property_tax_fairness_credit_base_cap", period)
-        return base_cap * p.veterans_matched
+        # Check if the tax unit head or spouse is a veteran
+        person = tax_unit.members
+        is_head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        is_veteran = person("is_veteran", period)
+        has_veteran_head_or_spouse = tax_unit.any(
+            is_head_or_spouse & is_veteran
+        )
+        return has_veteran_head_or_spouse * base_cap * p.veterans_matched

{policyengine_us-1.381.2.dist-info → policyengine_us-1.381.3.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.381.2
+Version: 1.381.3
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.381.2.dist-info → policyengine_us-1.381.3.dist-info}/RECORD

@@ -4302,6 +4302,7 @@ policyengine_us/tests/policy/baseline/gov/states/md/tax/income/exemptions/md_bli
 policyengine_us/tests/policy/baseline/gov/states/md/tax/income/exemptions/md_personal_exemption.yaml,sha256=WTyg9tXxl0qXq1mi7n5AALASBxYJl5f-SfA_pi5aZEE,396
 policyengine_us/tests/policy/baseline/gov/states/md/usda/snap/md_snap_elderly_present.yaml,sha256=X4rNmXRTlRIKx2Nb8eBB58I9-2R6kFcPXTO6qrlr6gY,1027
 policyengine_us/tests/policy/baseline/gov/states/md/usda/snap/md_snap_is_elderly.yaml,sha256=KCMXVwu3-fWSUR1jYzCI_Ru2V2KqMOwDtJPOgaTbuek,262
+policyengine_us/tests/policy/baseline/gov/states/me/tax/income/integration.yaml,sha256=b6TZJuZoSp7c4tTk_XHK-55F0mQyteyA0QMrQld2pzo,890
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_agi.yaml,sha256=JAbpiWDexZ_6n4roUXULPbRaZNUJaPqI7zJKqksJsMU,798
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_income_tax_before_credits.yaml,sha256=sIvOgTHw8Wxs_PUBzhAY4ne9Kf8iLtA0Bi_jLdaD3gA,5178
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_income_tax_before_refundable_credits.yaml,sha256=0tvQcTBaiwc44a0xABs-dVkPCfoRLqAQVJqiRfTnYd4,735
@@ -4315,7 +4316,7 @@ policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/property_
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/property_tax_fairness_credit/me_property_tax_fairness_credit_benefit_base.yaml,sha256=bjLBZATVRcebI-fgOnDz4QK4lja87ipqsARZ0XmCVog,1058
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/property_tax_fairness_credit/me_property_tax_fairness_credit_countable_rent.yaml,sha256=kEKwVVltAyhElP_bFc4ooPttRDfBDWC7vIpMmbz55i4,516
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/property_tax_fairness_credit/me_property_tax_fairness_credit_eligible.yaml,sha256=HQc_AIrV0tufYFO2dZAKH9MYZ0dhnzR_0WeTUMhwSuk,628
-policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/property_tax_fairness_credit/me_property_tax_fairness_credit_veterans_cap.yaml,sha256=1A6TOIpaeyMunfrFtX1x-h_Mb0ej2pUKMEN1Pr2osDk,534
+policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/property_tax_fairness_credit/me_property_tax_fairness_credit_veterans_cap.yaml,sha256=O5MNpu3v9kPgXmxPczu6zd6QOS22tRxifgnJHF1Hisw,1595
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/sales_tax_fairness_credit/me_sales_tax_fairness_credit.yaml,sha256=vJNB_mRxb061zP6aiVUpLwZZ4snaTYgP-psZ4cwldQI,1921
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/sales_tax_fairness_credit/me_sales_tax_fairness_credit_eligible.yaml,sha256=WPMQGoKPX7CEiwFJ9xxLmPo8p-wlK-L_5FV7Vog-OoM,574
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/me_agi_subtractions.yaml,sha256=azfcpz84UyHiRMoDoQA50nLleuOF1uU8Zmg9UNzfxfM,1395
@@ -6861,7 +6862,7 @@ policyengine_us/variables/gov/states/me/tax/income/credits/fairness/property_tax
 policyengine_us/variables/gov/states/me/tax/income/credits/fairness/property_tax_fairness_credit/me_property_tax_fairness_credit_countable_rent.py,sha256=aeH9nFa7Vv3EJI2YpVdn-xejcixpY8z09lGwRxZrA8k,1214
 policyengine_us/variables/gov/states/me/tax/income/credits/fairness/property_tax_fairness_credit/me_property_tax_fairness_credit_countable_rent_property_tax.py,sha256=786RXOd8lfuUIkiT33a84yuLLvy2GRpUUi-abg3PT2I,430
 policyengine_us/variables/gov/states/me/tax/income/credits/fairness/property_tax_fairness_credit/me_property_tax_fairness_credit_eligible.py,sha256=Sbhb_TTdK1w8H7ONG-Dcbj0HSWOYH14M-c5oykrDjSc,558
-policyengine_us/variables/gov/states/me/tax/income/credits/fairness/property_tax_fairness_credit/me_property_tax_fairness_credit_veterans_cap.py,sha256=3ZZbdfAmr2rLN_PlqHKUo1F3wggRpkrCR0HQZB6bKs4,570
+policyengine_us/variables/gov/states/me/tax/income/credits/fairness/property_tax_fairness_credit/me_property_tax_fairness_credit_veterans_cap.py,sha256=fYmY3_ozQWaqZXVio6dl8tWcs8BEUDy8flf7_goi5IA,1219
 policyengine_us/variables/gov/states/me/tax/income/credits/fairness/sales_tax_fairness_credit/me_sales_tax_fairness_credit.py,sha256=67u8EPOUmOyo-zeO2LzPuuXux4WUVlIahhRSES0QWQM,2067
 policyengine_us/variables/gov/states/me/tax/income/credits/fairness/sales_tax_fairness_credit/me_sales_tax_fairness_credit_eligible.py,sha256=rOJdLS4KAkYPFFWJPgc2hySz6byPBJyP7nZ9DISMsdc,668
 policyengine_us/variables/gov/states/me/tax/income/taxable_income/me_deductions.py,sha256=_4hOxgD141HVGWyk0xODU-1YZA9BWxREmxuLH0TcX0w,1215
@@ -8297,8 +8298,8 @@ 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-1.381.2.dist-info/METADATA,sha256=8Dz62ELY1SeOarI6KgWiIDIt6CBR04RifwNoS7qNV9U,1649
-policyengine_us-1.381.2.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.381.2.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.381.2.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.381.2.dist-info/RECORD,,
+policyengine_us-1.381.3.dist-info/METADATA,sha256=jsYKFk9M_6GcAwoo8Y13OnzIKFQ_Nwc9tjnuN2gqUyY,1649
+policyengine_us-1.381.3.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.381.3.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.381.3.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.381.3.dist-info/RECORD,,