policyengine-us 1.387.0__py3-none-any.whl → 1.387.1__py3-none-any.whl

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

@@ -138,3 +138,39 @@
         state_fips: 26  # MI
   output:  # expected results from patched TAXSIM35 2024-03-21 version
     mi_income_tax: 2263.98
+
+- name: taxsim_record_25759_2024.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 31
+        employment_income: 0.0
+        long_term_capital_gains: -3810357
+        is_tax_unit_head: true
+      person2:
+        age: 10
+        employment_income: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    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: 26
+  output:
+    mi_household_resources: 0
+    mi_home_heating_credit: 441
+    mi_income_tax: -441

policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_household_resources.yaml

@@ -0,0 +1,29 @@
+- name: Cannot be negative
+  period: 2024
+  input:
+    net_capital_gains: -2_000
+    state_code: MI
+    health_insurance_premiums: 0
+    above_the_line_deductions: 1_000
+  output:
+    mi_household_resources: 0
+
+- name: Reduced to 0
+  period: 2024
+  input:
+    net_capital_gains: 2_000
+    state_code: MI
+    health_insurance_premiums: 3_000
+    above_the_line_deductions: 1_000
+  output:
+    mi_household_resources: 0
+
+- name: Partially reduced
+  period: 2024
+  input:
+    net_capital_gains: 10_000
+    state_code: MI
+    health_insurance_premiums: 3_000
+    above_the_line_deductions: 1_000
+  output:
+    mi_household_resources: 6_000

policyengine_us/variables/gov/states/mi/tax/income/mi_household_resources.py

@@ -9,5 +9,19 @@ class mi_household_resources(Variable):
     definition_period = YEAR
     defined_for = StateCode.MI
     reference = "https://law.justia.com/codes/michigan/2022/chapter-206/statute-act-281-of-1967/division-281-1967-1/division-281-1967-1-9/section-206-508/"
-    adds = "gov.states.mi.tax.income.household_resources"
-    subtracts = ["health_insurance_premiums", "above_the_line_deductions"]
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.mi.tax.income
+        household_resources = add(tax_unit, period, p.household_resources)
+        health_insurance_premiums = add(
+            tax_unit, period, ["health_insurance_premiums"]
+        )
+        above_the_line_deductions = tax_unit(
+            "above_the_line_deductions", period
+        )
+        return max_(
+            0,
+            household_resources
+            - health_insurance_premiums
+            - above_the_line_deductions,
+        )

{policyengine_us-1.387.0.dist-info → policyengine_us-1.387.1.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.387.0
+Version: 1.387.1
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.387.0.dist-info → policyengine_us-1.387.1.dist-info}/RECORD

@@ -4342,7 +4342,8 @@ policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/de
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_deductions.yaml,sha256=fzwp9dR2OGXKkVcsrKH0gYcm9w7G2-J5QYeC9rkNDCs,853
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_itemized_deductions_pre_phaseout.yaml,sha256=PkfFZD-onn61NDMLLyOqjKfMpvF9yJX29yohrxVczPY,2649
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_personal_exemption.yaml,sha256=_1zotldxxQnuLrwel8mITwMXdNdNn-mmlOBSHzhDOHQ,1256
-policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/integration.yaml,sha256=VunV2LgMJ4CaZYAJ8nKoHhO_RSA821T5OpwvYQ5FPLg,4273
+policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/integration.yaml,sha256=qsOVFORBYHmLK0gQGsYQ59ZbVPMBAsJbMHtAycRi4Nw,5111
+policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_household_resources.yaml,sha256=Ln1QcNLW29Xgsfy7dxsNIEvs3R4YM5ACSOaXXJGAz1E,636
 policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_income_tax_before_non_refundable_credits.yaml,sha256=SvWn5J3CYM-KFP1poILHcuIeXlGkx5-bylXQ1pQ0df4,367
 policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_income_tax_before_refundable_credits.yaml,sha256=YtMBF7eVrR-lZoU6axbiBgv-qcS3aZoXFBbS2j5PQI8,429
 policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_is_senior_for_tax.yaml,sha256=fDFOrjhOVak4mn2oBYkMFtH7fsv_3a6Y67m2GFFb2RY,270
@@ -6894,7 +6895,7 @@ policyengine_us/variables/gov/states/me/tax/income/taxable_income/deductions/me_
 policyengine_us/variables/gov/states/me/tax/income/taxable_income/deductions/me_itemized_deductions_pre_phaseout.py,sha256=_IPfMJVi640QiBAR4YRXbv1KovJeE-5-SMSr6WSPyQw,1571
 policyengine_us/variables/gov/states/me/tax/income/taxable_income/deductions/personal_exemption/me_personal_exemption_deduction.py,sha256=-ZyMjv-S_JQnfrevGwDBB7_5UHKB8o1dDhi3hTy-hzk,1332
 policyengine_us/variables/gov/states/mi/tax/income/mi_additions.py,sha256=9yQZPz2DDNMAttaNDoMWz6073C15MYuSJR2VQaJFuj4,653
-policyengine_us/variables/gov/states/mi/tax/income/mi_household_resources.py,sha256=AEN1US1upDeAQjKUu-MUE9QzfW46csbr0PY8XIvppJY,533
+policyengine_us/variables/gov/states/mi/tax/income/mi_household_resources.py,sha256=1Y0B9RT8pP8JgQKd2-QZJ9uyqdWDkeD0zYHB3T4B-fQ,953
 policyengine_us/variables/gov/states/mi/tax/income/mi_income_tax.py,sha256=HuKwe_s6RI6whz_y9Qjzce5Miuy35Sf1e4YQnLJqAM4,324
 policyengine_us/variables/gov/states/mi/tax/income/mi_income_tax_before_non_refundable_credits.py,sha256=BQRvGSzQ-AWhrYBD9UNnHhkwQoxtzDA1rb0IKG9KByg,498
 policyengine_us/variables/gov/states/mi/tax/income/mi_income_tax_before_refundable_credits.py,sha256=piBXX5vaP7FUp6x2LT27WC2yYcyN_5tSxZJbRFPwSUM,640
@@ -8317,8 +8318,8 @@ policyengine_us/variables/input/farm_income.py,sha256=BEKxYmHNNnWJAAvULl5qZJigy5
 policyengine_us/variables/input/geography.py,sha256=Ux0ueAf0rhZaflyEqz81UuXP3xKCKBDvoO3CrKhiQEc,5421
 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-1.387.0.dist-info/METADATA,sha256=bcSyKFc5gdTc45OvK47L4EEOjWRmTpyR7VfBBlthM8s,1649
-policyengine_us-1.387.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.387.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.387.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.387.0.dist-info/RECORD,,
+policyengine_us-1.387.1.dist-info/METADATA,sha256=RyvgRXSNgO24yzTmOUqs9ZrLdzXYwzo1ni3gn83cfNc,1649
+policyengine_us-1.387.1.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.387.1.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.387.1.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.387.1.dist-info/RECORD,,