policyengine-us 1.387.2__py3-none-any.whl → 1.388.0__py3-none-any.whl

policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/capital_gains/mt_capital_gains_tax_joint.yaml

@@ -2,6 +2,7 @@
   period: 2024
   input:
     long_term_capital_gains: 1_000
+    mt_taxable_income_joint: 1_000
     mt_capital_gains_tax_applicable_threshold_joint: 0
     filing_status: SINGLE
     state_code: MT
@@ -12,6 +13,7 @@
   period: 2024
   input:
     long_term_capital_gains: 1_000
+    mt_taxable_income_joint: 1_000
     mt_capital_gains_tax_applicable_threshold_joint: 2_000
     filing_status: SEPARATE
     state_code: MT
@@ -23,6 +25,7 @@
   period: 2024
   input:
     long_term_capital_gains: 3_000
+    mt_taxable_income_joint: 3_000
     mt_capital_gains_tax_applicable_threshold_joint: 2_000
     filing_status: SEPARATE
     state_code: MT
@@ -33,8 +36,42 @@
   period: 2023
   input:
     long_term_capital_gains: 3_000
+    mt_taxable_income_joint: 3_000
     mt_capital_gains_tax_applicable_threshold_joint: 2_000
     filing_status: JOINT
     state_code: MT
   output:
     mt_capital_gains_tax_joint: 0 
+
+- name: Taxable income below LTCG and below higher rate threshold
+  period: 2024
+  input:
+    long_term_capital_gains: 3_000
+    mt_taxable_income_joint: 1_000
+    mt_capital_gains_tax_applicable_threshold_joint: 2_000
+    filing_status: JOINT
+    state_code: MT
+  output:
+    mt_capital_gains_tax_joint: 30
+
+- name: Taxable income below LTCG and above higher rate threshold
+  period: 2024
+  input:
+    long_term_capital_gains: 10_000
+    mt_taxable_income_joint: 3_000
+    mt_capital_gains_tax_applicable_threshold_joint: 2_000
+    filing_status: JOINT
+    state_code: MT
+  output:
+    mt_capital_gains_tax_joint: 101
+
+- name: Taxable above above LTCG and above higher rate threshold
+  period: 2024
+  input:
+    long_term_capital_gains: 10_000
+    mt_taxable_income_joint: 12_000
+    mt_capital_gains_tax_applicable_threshold_joint: 2_000
+    filing_status: JOINT
+    state_code: MT
+  output:
+    mt_capital_gains_tax_joint: 410

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

@@ -252,3 +252,41 @@
   output:
     mt_files_separately: false
     mt_income_tax: 76_963
+
+- name: taxsim_record_29826_2024.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 77
+        employment_income: 0.0
+        qualified_dividend_income: 1804.41835
+        long_term_capital_gains: 19594.1835
+        taxable_interest_income: 1242.1687
+        is_tax_unit_head: true
+      person2:
+        age: 77
+        employment_income: 0.0
+        qualified_dividend_income: 1804.41835
+        long_term_capital_gains: 19594.1835
+        taxable_interest_income: 1242.1687
+        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: 30
+  output:
+    mt_capital_gains_tax_joint: [59, 0]
+    mt_income_tax: 59

policyengine_us/variables/gov/local/ca/riv/general_relief/ca_riv_general_relief.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class ca_riv_general_relief(Variable):
+    value_type = float
+    entity = SPMUnit
+    unit = USD
+    label = "Riverside County General Relief"
+    definition_period = MONTH
+    defined_for = "ca_riv_general_relief_eligible"
+
+    adds = [
+        "ca_riv_general_relief_needs_standards",
+        "ca_riv_general_relief_special_needs_amount",
+    ]
+    subtracts = ["ca_riv_general_relief_countable_income"]

policyengine_us/variables/gov/local/ca/riv/general_relief/ca_riv_general_relief_budget_unit_size.py

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class ca_riv_general_relief_budget_unit_size(Variable):
+    value_type = int
+    entity = SPMUnit
+    label = "Riverside County General Relief budget unit size"
+    definition_period = MONTH
+    defined_for = "in_riv"
+
+    # Ineligible persons in the SPM Unit cannot receive GR benefits.
+    # The number of ineligible person would never exceed the number of people in the SPM Unit.
+    adds = ["spm_unit_size"]
+    subtracts = ["ca_riv_general_relief_ineligible_person"]

policyengine_us/variables/gov/local/ca/riv/general_relief/eligibility/ca_riv_general_relief_eligible.py

@@ -0,0 +1,47 @@
+from policyengine_us.model_api import *
+
+
+class ca_riv_general_relief_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Eligible for the Riverside County General Relief"
+    definition_period = MONTH
+    defined_for = "in_riv"
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.local.ca.riv.general_relief
+        age = spm_unit.members("monthly_age", period)
+        # Adults with dependent children under certain age are NOT eligible for GA.
+        # They should apply for CalWORKs (California's TANF) instead.
+        age_eligible = spm_unit.all(age >= p.age_threshold)
+
+        immigration_status_eligible = (
+            add(
+                spm_unit,
+                period,
+                ["ca_riv_general_relief_immigration_status_eligible"],
+            )
+            > 0
+        )
+        meets_work_requirements = (
+            add(
+                spm_unit,
+                period,
+                ["ca_riv_general_relief_meets_work_requirements"],
+            )
+            > 0
+        )
+        property_eligible = spm_unit(
+            "ca_riv_general_relief_property_eligible", period
+        )
+        income_eligible = spm_unit(
+            "ca_riv_general_relief_income_eligible", period
+        )
+
+        return (
+            age_eligible
+            & immigration_status_eligible
+            & property_eligible
+            & income_eligible
+            & meets_work_requirements
+        )

policyengine_us/variables/gov/local/ca/riv/general_relief/eligibility/ca_riv_general_relief_immigration_status_eligible.py

@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class ca_riv_general_relief_immigration_status_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Eligible for the Riverside County General Relief due to immigration status"
+    definition_period = MONTH
+    defined_for = "in_riv"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.local.ca.riv.general_relief
+        immigration_status = person("immigration_status", period)
+        immigration_status_str = immigration_status.decode_to_str()
+        return np.isin(immigration_status_str, p.qualified_immigration_status)

policyengine_us/variables/gov/local/ca/riv/general_relief/eligibility/ca_riv_general_relief_income_eligible.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class ca_riv_general_relief_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Eligible for the Riverside County General Relief due to income"
+    definition_period = MONTH
+    defined_for = "in_riv"
+
+    def formula(spm_unit, period, parameters):
+        countable_income = spm_unit(
+            "ca_riv_general_relief_countable_income", period
+        )
+        needs_standards = spm_unit(
+            "ca_riv_general_relief_needs_standards", period
+        )
+        return countable_income <= needs_standards

policyengine_us/variables/gov/local/ca/riv/general_relief/eligibility/ca_riv_general_relief_ineligible_person.py

@@ -0,0 +1,25 @@
+from policyengine_us.model_api import *
+
+
+class ca_riv_general_relief_ineligible_person(Variable):
+    value_type = bool
+    entity = Person
+    label = "Ineligible person for the Riverside County General Relief"
+    definition_period = MONTH
+    defined_for = "in_riv"
+
+    def formula(person, period, parameters):
+        receives_ssi_or_tanf = (
+            add(person.spm_unit, period, ["ssi", "ca_tanf"]) > 0
+        )
+        immigration_status_eligible = person(
+            "ca_riv_general_relief_immigration_status_eligible", period
+        )
+        meets_work_requirement = person(
+            "ca_riv_general_relief_meets_work_requirements", period
+        )
+        return (
+            receives_ssi_or_tanf
+            | ~immigration_status_eligible
+            | ~meets_work_requirement
+        )

policyengine_us/variables/gov/local/ca/riv/general_relief/eligibility/ca_riv_general_relief_meets_work_requirements.py

@@ -0,0 +1,43 @@
+from policyengine_us.model_api import *
+
+
+class ca_riv_general_relief_meets_work_requirements(Variable):
+    value_type = bool
+    entity = Person
+    label = "Meets work requirements for the Riverside County General Relief"
+    definition_period = MONTH
+    defined_for = "in_riv"
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.local.ca.riv.general_relief.work_exempted_age
+        # Person who is actively searching for jobs also qualify for work requirements
+        is_working = (
+            add(
+                person, period, ["employment_income", "self_employment_income"]
+            )
+            > 0
+        )
+        # Check if person is a qualifying secondary school student
+        age = person("monthly_age", period)
+        is_full_time_student = person("is_full_time_student", period)
+        in_secondary_school = person("is_in_secondary_school", period)
+        is_qualifying_secondary_student = (
+            is_full_time_student & in_secondary_school
+        )
+        # Age-based exemptions have different thresholds based on student status:
+        # - Full-time secondary students: exempt if younger than threshold
+        # - Non-students: exempt if older than threshold (senior citizens)
+        work_exempted_due_to_age = where(
+            is_qualifying_secondary_student,
+            age < p.younger,  # Student exemption: too young
+            age >= p.older,  # Senior exemption: too old
+        )
+        # Incapacitated or need to caring full time for a member of household
+        has_incapable_of_self_care = person.spm_unit.any(
+            person("is_incapable_of_self_care", period)
+        )
+        return (
+            is_working | work_exempted_due_to_age | has_incapable_of_self_care
+        )

policyengine_us/variables/gov/local/ca/riv/general_relief/eligibility/ca_riv_general_relief_property_eligible.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class ca_riv_general_relief_property_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Meets property limit for Riverside County General Relief"
+    definition_period = YEAR
+    defined_for = "in_riv"
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.local.ca.riv.general_relief.property
+        total_property_value = spm_unit(
+            "ca_riv_general_relief_countable_property_value", period
+        )
+        return total_property_value < p.limit

policyengine_us/variables/gov/local/ca/riv/general_relief/income/ca_riv_general_relief_countable_income.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class ca_riv_general_relief_countable_income(Variable):
+    value_type = float
+    entity = SPMUnit
+    unit = USD
+    label = "Riverside County General Relief countable income"
+    definition_period = MONTH
+    defined_for = "in_riv"
+
+    # This value cannot be negative because the exclusion is calculated
+    # as a fraction of the excluded person's income, determined by
+    # household size and the number of applicants.
+    adds = ["ca_riv_general_relief_countable_income_person"]
+    subtracts = ["ca_riv_general_relief_excluded_income"]

policyengine_us/variables/gov/local/ca/riv/general_relief/income/ca_riv_general_relief_countable_income_person.py

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class ca_riv_general_relief_countable_income_person(Variable):
+    value_type = float
+    entity = Person
+    unit = USD
+    label = "Person's countable income before proration"
+    definition_period = MONTH
+
+    adds = [
+        "ca_riv_general_relief_net_earned_income",
+        "ca_riv_general_relief_unearned_income",
+    ]

policyengine_us/variables/gov/local/ca/riv/general_relief/income/ca_riv_general_relief_excluded_income.py

@@ -0,0 +1,22 @@
+from policyengine_us.model_api import *
+
+
+class ca_riv_general_relief_excluded_income(Variable):
+    value_type = float
+    entity = Person
+    unit = USD
+    label = "Income amount excluded from ineligible household members due to proration under Riverside County General Relief Program"
+    definition_period = MONTH
+    defined_for = "ca_riv_general_relief_ineligible_person"
+
+    def formula(person, period, parameters):
+        income = person(
+            "ca_riv_general_relief_countable_income_person", period
+        )
+        spm_unit = person.spm_unit
+        needs_unit_size = spm_unit("spm_unit_size", period)
+        budget_unit_size = spm_unit(
+            "ca_riv_general_relief_budget_unit_size", period
+        )
+        exclusion_rate = (needs_unit_size - budget_unit_size) / needs_unit_size
+        return exclusion_rate * income

policyengine_us/variables/gov/local/ca/riv/general_relief/income/ca_riv_general_relief_unearned_income.py

@@ -0,0 +1,12 @@
+from policyengine_us.model_api import *
+
+
+class ca_riv_general_relief_unearned_income(Variable):
+    value_type = float
+    entity = Person
+    unit = USD
+    label = "Riverside County General Relief unearned income per person"
+    definition_period = MONTH
+    defined_for = "in_riv"
+
+    adds = "gov.local.ca.riv.general_relief.income.sources.unearned"

policyengine_us/variables/gov/local/ca/riv/general_relief/income/earned/ca_riv_general_relief_earned_income.py

@@ -0,0 +1,12 @@
+from policyengine_us.model_api import *
+
+
+class ca_riv_general_relief_earned_income(Variable):
+    value_type = float
+    entity = Person
+    unit = USD
+    label = "Riverside County General Relief earned income per person"
+    definition_period = MONTH
+    defined_for = "in_riv"
+
+    adds = "gov.local.ca.riv.general_relief.income.sources.earned"

policyengine_us/variables/gov/local/ca/riv/general_relief/income/earned/ca_riv_general_relief_earned_income_deductions.py

@@ -0,0 +1,12 @@
+from policyengine_us.model_api import *
+
+
+class ca_riv_general_relief_earned_income_deductions(Variable):
+    value_type = float
+    entity = Person
+    unit = USD
+    label = "Riverside County General Relief earned income deductions"
+    definition_period = MONTH
+    defined_for = "in_riv"
+
+    adds = "gov.local.ca.riv.general_relief.income.deductions.sources"

policyengine_us/variables/gov/local/ca/riv/general_relief/income/earned/ca_riv_general_relief_net_earned_income.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class ca_riv_general_relief_net_earned_income(Variable):
+    value_type = float
+    entity = Person
+    unit = USD
+    label = "Riverside County GA net earned income after deductions"
+    definition_period = MONTH
+
+    def formula(person, period, parameters):
+        earned = person("ca_riv_general_relief_earned_income", period)
+        deductions = person(
+            "ca_riv_general_relief_earned_income_deductions", period
+        )
+
+        return max_(earned - deductions, 0)

policyengine_us/variables/gov/local/ca/riv/general_relief/payment/ca_riv_general_relief_needs_standards.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class ca_riv_general_relief_needs_standards(Variable):
+    value_type = float
+    entity = SPMUnit
+    unit = USD
+    label = "Riverside County General Relief needs standards"
+    definition_period = MONTH
+    defined_for = "in_riv"
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.local.ca.riv.general_relief.needs_standards
+        size = spm_unit("ca_riv_general_relief_budget_unit_size", period)
+        capped_size = clip(size, 1, 5)
+        # Verify the housing cost using the DPSS 1140, GA Housing Information/Verification,
+        # or any other sufficient verification, such as lease agreement
+        housing_expense = spm_unit("housing_cost", period)
+        capped_housing_benefit = min_(housing_expense, p.housing[capped_size])
+        return (
+            capped_housing_benefit
+            + p.food[capped_size]
+            + p.personal_needs[capped_size]
+        )

policyengine_us/variables/gov/local/ca/riv/general_relief/payment/ca_riv_general_relief_special_needs_amount.py

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class ca_riv_general_relief_special_needs_amount(Variable):
+    value_type = float
+    entity = SPMUnit
+    unit = USD
+    label = "Riverside County General Relief special needs amount"
+    definition_period = YEAR
+    defined_for = "in_riv"
+
+    adds = [
+        "gov.local.ca.riv.general_relief.needs_standards.special_needs.transportation"
+    ]

policyengine_us/variables/gov/local/ca/riv/general_relief/property/ca_riv_general_relief_countable_property_value.py

@@ -0,0 +1,12 @@
+from policyengine_us.model_api import *
+
+
+class ca_riv_general_relief_countable_property_value(Variable):
+    value_type = float
+    entity = Person
+    unit = USD
+    label = "Riverside County General Relief countable property value"
+    definition_period = YEAR
+    defined_for = "in_riv"
+
+    adds = "gov.local.ca.riv.general_relief.property.sources"

policyengine_us/variables/gov/local/ca/riv/general_relief/property/ca_riv_general_relief_countable_vehicle_value.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class ca_riv_general_relief_countable_vehicle_value(Variable):
+    value_type = float
+    entity = SPMUnit
+    unit = USD
+    label = "Riverside County General Relief countable vehicle value"
+    definition_period = YEAR
+    defined_for = "in_riv"
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.local.ca.riv.general_relief.property.vehicle_exemption
+        total_vehicle_value = spm_unit.household(
+            "household_vehicles_value", period
+        )
+        return max_(total_vehicle_value - p.amount, 0)

policyengine_us/variables/gov/states/mt/tax/income/capital_gains/mt_capital_gains_tax_joint.py

@@ -14,8 +14,22 @@ class mt_capital_gains_tax_joint(Variable):
         p = parameters(period).gov.states.mt.tax.income.main.capital_gains
         # the tax for capital gains comes into effect after 2024
         if p.in_effect:
+            # Line instructions from the 2024 Montana Individual Income Tax Return Form 2
+            # https://revenue.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2/2024_Montana_Individual_Income_Tax_Return_Form_2.pdf#page=2
+            # Line 1
+            taxable_income = person("mt_taxable_income_joint", period)
+            # Line 2
             capital_gains = person("long_term_capital_gains", period)
+            # Line 3
+            lesser_of_cg_and_taxable_income = min_(
+                capital_gains, taxable_income
+            )
+            # Line 4
+            excess_over_taxable_income = max_(
+                taxable_income - lesser_of_cg_and_taxable_income, 0
+            )
             filing_status = person.tax_unit("filing_status", period)
+            # Line 5
             applicable_threshold = person(
                 "mt_capital_gains_tax_applicable_threshold_joint", period
             )
@@ -53,21 +67,25 @@ class mt_capital_gains_tax_joint(Variable):
                     p.rates.head_of_household.amounts[-1],
                 ],
             )
-            # Calculate taxes
-            capital_gains_below_threshold = min_(
-                applicable_threshold, capital_gains
+            # Line 6
+            excess_over_threshold = max_(
+                applicable_threshold - excess_over_taxable_income, 0
             )
-            capital_gains_above_threshold = max_(
-                capital_gains - applicable_threshold, 0
+            # Line 7
+            capital_gains_below_threshold = min_(
+                excess_over_threshold, lesser_of_cg_and_taxable_income
             )
-
+            # Line 8
             lower_capital_gains_tax = (
                 capital_gains_below_threshold * lower_rate
             )
-            higher_capital_gains_tax = (
-                capital_gains_above_threshold * higher_rate
+            # Line 9
+            income_above_threshold = max_(
+                lesser_of_cg_and_taxable_income - excess_over_threshold, 0
             )
-
+            # Line 10
+            higher_capital_gains_tax = income_above_threshold * higher_rate
+            # Line 11
             return lower_capital_gains_tax + higher_capital_gains_tax
 
         return 0

{policyengine_us-1.387.2.dist-info → policyengine_us-1.388.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.387.2
+Version: 1.388.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE