policyengine-us 1.391.1__py3-none-any.whl → 1.392.0__py3-none-any.whl

policyengine_us/parameters/gov/contrib/crfb/tax_employer_payroll_tax/percentage.yaml

@@ -5,4 +5,4 @@ metadata:
   label: Percentage of employer payroll taxes included in gross income
 
 values:
-  0000-01-01: 1.0
+  0000-01-01: 1.0

policyengine_us/parameters/gov/states/vt/tax/income/child_care_contributions/applies.yaml

@@ -0,0 +1,15 @@
+description: Vermont applies the child care contributions rate to self-employed individuals if this is true.
+values:
+  2021-01-01: false
+  2024-01-01: true
+metadata:
+  unit: /1
+  period: year
+  label: Vermont child care contributions applies
+  reference:
+    # The Child Care Contributions are taxes starting in July of 2024. 
+    # For the first year, only half of the annual self-employment income is counted towards the child care contributions.
+    - title: 2024 Vermont Income Tax Return Booklet, Child Care Contributions Worksheet
+      href: https://tax.vermont.gov/sites/tax/files/documents/Income%20Booklet-2024.pdf#page=12
+    - title: Vermont Statutes Title 32, Chapter 246, § 10552
+      href: https://legislature.vermont.gov/statutes/fullchapter/32/246

policyengine_us/parameters/gov/states/vt/tax/income/child_care_contributions/rate/contributions.yaml

@@ -0,0 +1,12 @@
+description: Vermont taxes child care contributions at this rate for self-employed individuals.
+values:
+  2024-01-01: 0.0011
+metadata:
+  unit: /1
+  period: year
+  label: Vermont child care contributions rate
+  reference:
+    - title: 2024 Vermont Income Tax Return Booklet, Child Care Contributions Worksheet
+      href: https://tax.vermont.gov/sites/tax/files/documents/Income%20Booklet-2024.pdf#page=12
+    - title: Vermont Statutes Title 32, Chapter 246, § 10553 (b)
+      href: https://legislature.vermont.gov/statutes/fullchapter/32/246

policyengine_us/parameters/gov/states/vt/tax/income/child_care_contributions/rate/income.yaml

@@ -0,0 +1,16 @@
+description: Vermont applies a child care contributions tax to this percentage of the self-employment.
+values:
+  2024-01-01: 0.5
+  2025-01-01: 1
+metadata:
+  unit: /1
+  period: year
+  label: Vermont child care contributions income rate
+  reference:
+    # The Child Care Contributions are taxes starting in July of 2024. 
+    # For the first year, only half of the annual self-employment income is counted towards the child care contributions.
+    - title: 2024 Vermont Income Tax Return Booklet, Child Care Contributions Worksheet
+      href: https://tax.vermont.gov/sites/tax/files/documents/Income%20Booklet-2024.pdf#page=12
+    # The rate is only implicitly mentioned in the legal code.
+    - title: Vermont Statutes Title 32, Chapter 246, § 10552 (d)
+      href: https://legislature.vermont.gov/statutes/fullchapter/32/246

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

@@ -0,0 +1,27 @@
+- name: taxsim_record_1_2024.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 50_000
+        self_employment_income: 110_000
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1]
+        snap: 0
+        tanf: 0
+    households:
+      household:
+        members: [person1]
+        state_fips: 50
+  output:
+    vt_income_tax: 7_963

policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_child_care_contributions.yaml

@@ -0,0 +1,41 @@
+- name: In 2024, only 50% of the self-employment income is counted towards the child care contributions
+  period: 2024
+  input:
+    self_employment_income: 10_000
+    state_code: VT
+  output:
+    vt_child_care_contributions: 5.5
+
+- name: In 2025, all of the self-employment income is counted towards the child care contributions
+  period: 2025
+  input:
+    self_employment_income: 10_000
+    state_code: VT
+  output:
+    vt_child_care_contributions: 11
+
+- name: Only self-employment income is taxed
+  period: 2025
+  input:
+    self_employment_income: 0
+    employment_income: 10_000
+    state_code: VT
+  output:
+    vt_child_care_contributions: 0
+
+- name: Mixed income
+  period: 2025
+  input:
+    self_employment_income: 1_000
+    employment_income: 10_000
+    state_code: VT
+  output:
+    vt_child_care_contributions: 1.1
+
+- name: Negative self-employment income
+  period: 2024
+  input:
+    self_employment_income: -10_000
+    state_code: VT
+  output:
+    vt_child_care_contributions: 0

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

@@ -156,4 +156,4 @@
     employer_medicare_tax: [2_900]
     # IRS gross income should include 60% of employer taxes
     # $200,000 + ($13,353.20 * 0.6) = $200,000 + $8,011.92
-    irs_gross_income: [208_011.92]
+    irs_gross_income: [208_011.92]

policyengine_us/variables/gov/states/vt/tax/income/vt_child_care_contributions.py

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class vt_child_care_contributions(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Vermont child care contributions"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.VT
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.states.vt.tax.income.child_care_contributions
+        if p.applies:
+            income = add(tax_unit, period, ["self_employment_income"])
+            applicable_income = max_(0, income) * p.rate.income
+            return applicable_income * p.rate.contributions
+        return 0

policyengine_us/variables/gov/states/vt/tax/income/vt_income_tax.py

@@ -8,5 +8,8 @@ class vt_income_tax(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.VT
-    adds = ["vt_income_tax_before_refundable_credits"]
+    adds = [
+        "vt_income_tax_before_refundable_credits",
+        "vt_child_care_contributions",
+    ]
     subtracts = ["vt_refundable_credits"]

{policyengine_us-1.391.1.dist-info → policyengine_us-1.392.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.391.1
+Version: 1.392.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.391.1.dist-info → policyengine_us-1.392.0.dist-info}/RECORD

@@ -187,7 +187,7 @@ policyengine_us/parameters/gov/contrib/crfb/ss_credit/amount.yaml,sha256=3A_cUbp
 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_payroll_tax/percentage.yaml,sha256=oHFxJ_1RTLZIYHH-OPCNRN-cl7LVhYQHmH9u1_nBIRs,232
+policyengine_us/parameters/gov/contrib/crfb/tax_employer_payroll_tax/percentage.yaml,sha256=Qj8dEmjsoFWLWKaBvLpudkxCTxjou5UxbBhUwwJVQmI,233
 policyengine_us/parameters/gov/contrib/crfb/tax_employer_social_security_tax/in_effect.yaml,sha256=DTXhl5bLmrrrpBneziAAHGjqKfMIn826IotgKmOajHI,235
 policyengine_us/parameters/gov/contrib/ctc/additional_bracket/in_effect.yaml,sha256=ye9DVUx50Q5jWNw5m9RFtWHeB7MDwle7qHGX7_wd0Ck,187
 policyengine_us/parameters/gov/contrib/ctc/additional_bracket/amount/actc.yaml,sha256=_Dyd6AWevefbcEc_QNyAy1LHeEiVXoNqqKp5CENKu3U,457
@@ -2857,6 +2857,9 @@ policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exempt
 policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/military_retirement/income_based_structure/in_effect.yaml,sha256=YbvsqTunzORbBG0cB_OBOWAypw7tvHrkTBam9a7lkcQ,488
 policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/social_security/reduction/end.yaml,sha256=rf_6RBS-T48T6TvsiemIPlCBC9Vri-E0Mw35yAFVfTc,1870
 policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/social_security/reduction/start.yaml,sha256=CyDksTvRg9KlMrNpTuOOcjn0HupLUKu-kj6SUz0VCEc,1950
+policyengine_us/parameters/gov/states/vt/tax/income/child_care_contributions/applies.yaml,sha256=kNfgAUJ5AGof8zxRoDnehyFkFc2RukOueslTMH6O-oM,767
+policyengine_us/parameters/gov/states/vt/tax/income/child_care_contributions/rate/contributions.yaml,sha256=RYkKeX2xztn651nE7gudHEXLAsGB_c0VRJDkYp_gFhQ,543
+policyengine_us/parameters/gov/states/vt/tax/income/child_care_contributions/rate/income.yaml,sha256=qLW5wQjlJoSKT8d8iyy8GIHR2uL824WXkEfi-q0SpRY,827
 policyengine_us/parameters/gov/states/vt/tax/income/credits/charitable.yaml,sha256=pJXYe_VLmcW8YuYidryAyHjdgl0HSd_YZqv91fcpH5Y,1304
 policyengine_us/parameters/gov/states/vt/tax/income/credits/elderly_or_disabled.yaml,sha256=_QlHG3CTDj-k4TlIXQ6TS9OixeDDRHE5DirwKNRRGZc,1067
 policyengine_us/parameters/gov/states/vt/tax/income/credits/non_refundable.yaml,sha256=OqAujnUe-Vz4qI-A13x16kZ-LpBmeDs6hY8X7BASDzA,916
@@ -4935,7 +4938,9 @@ policyengine_us/tests/policy/baseline/gov/states/va/tax/income/subtractions/va_f
 policyengine_us/tests/policy/baseline/gov/states/va/tax/income/subtractions/va_military_basic_pay_subtraction.yaml,sha256=IM3bEGToIckDf09hlXV-rTPFv5ETV5b7Kv9R98diln4,2724
 policyengine_us/tests/policy/baseline/gov/states/va/tax/income/subtractions/va_military_benefit_subtraction.yaml,sha256=eY1fSHN6mO3sk9TUVWS2U9YArdjEOpa3nxNGlNe3Nec,5626
 policyengine_us/tests/policy/baseline/gov/states/va/tax/income/subtractions/va_national_guard_subtraction.yaml,sha256=I87n6jU0seNP4Xr2hbcDXF4ELJkePxVFdQMvQTLL2xk,781
+policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/integration.yaml,sha256=4KqTgJ75Y66viHmEWlEMhJ_2kdsOlDb1Xp1QmPKSiw0,584
 policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_amt.yaml,sha256=khKS7AzL88OoAp-Oix4eq1-QIUD4vRzlgtn9EG76-5k,469
+policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_child_care_contributions.yaml,sha256=JWMl1bn5VdcGio4teLlqVPrUOoLPGD_yRyra9Mi8cNk,988
 policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_eitc.yaml,sha256=zva2W1BrbkdPMHu7mqd-wUsjN1ZpKp-xZeYkytpuk_w,1145
 policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_income_tax_before_non_refundable_credits.yaml,sha256=Ui3wg9UolJOUue_Ibae1I_7C_ECHe8GQfHCCPhN0tdo,452
 policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_income_tax_before_refundable_credits.yaml,sha256=VBKXJuWtglFAZdFXJ7BT2gQT6J343fsjpCrzfKXezS4,446
@@ -5194,7 +5199,7 @@ policyengine_us/tests/policy/contrib/congress/tlaib/end_child_poverty_act/integr
 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_payroll_tax_percentage.yaml,sha256=507anp-sJyRirjz1sevPOi_pF1zuFAPcCzyvmwUGiXY,5509
+policyengine_us/tests/policy/contrib/crfb/tax_employer_payroll_tax_percentage.yaml,sha256=N3l6vYyluEGIbd2HfSQFuAYPzg0r4CC0JZujm3-joO8,5510
 policyengine_us/tests/policy/contrib/crfb/tax_employer_social_security_tax.yaml,sha256=0boINedj32lA-V2VLztNBoylnOlzRinlwtcg3JIij0g,474
 policyengine_us/tests/policy/contrib/ctc/ctc_additional_bracket.yaml,sha256=0vUrhnn91ETd_lkk1YqG5EzGj8wTj2r5mHZ3A-mjwlo,3445
 policyengine_us/tests/policy/contrib/ctc/ctc_older_child_supplement.yaml,sha256=7P67DlafOtTxAcpH2ossYPDInWyz6DJayNf_0Ed7rcQ,2059
@@ -7688,8 +7693,9 @@ policyengine_us/variables/gov/states/va/tax/income/subtractions/age_deduction/va
 policyengine_us/variables/gov/states/va/tax/income/subtractions/age_deduction/va_age_deduction_agi.py,sha256=UgqU60kDkmCW71FMT1ZisAatLsUebE86e3rxGXiRV7w,590
 policyengine_us/variables/gov/states/va/tax/income/subtractions/va_military_basic_pay/va_military_basic_pay_subtraction.py,sha256=M9CDZaSW3RqnkzSAcsQ_Pg-OGpQOfXozq3iwmPjpLKQ,1248
 policyengine_us/variables/gov/states/vt/tax/income/vt_amt.py,sha256=GOqgvNl1RDnkbZaM9QlaLG-Wx-Gxv5vMYqT72bkBFQk,1587
+policyengine_us/variables/gov/states/vt/tax/income/vt_child_care_contributions.py,sha256=zCdPCSEjnRlybHb2uC4LMPE5VqWriXyTDFRWXgLkmSA,638
 policyengine_us/variables/gov/states/vt/tax/income/vt_eitc.py,sha256=GIDf5xM_Mt6BcWDaSQEMj5on2abUTFE9OWYxF_PW7O0,758
-policyengine_us/variables/gov/states/vt/tax/income/vt_income_tax.py,sha256=T0jRXZWLDFkp--NmcL4OTucMKf_bXKyxwa7wMo03qKQ,322
+policyengine_us/variables/gov/states/vt/tax/income/vt_income_tax.py,sha256=SiAanrHosQPllQ8XwYYW6ilYlpiicTdtG-BKMb3bw1U,376
 policyengine_us/variables/gov/states/vt/tax/income/vt_income_tax_before_non_refundable_credits.py,sha256=8Bale7_lXtp55tHB4GdsSAxriplOW_iQGz5uG3HgWZQ,1108
 policyengine_us/variables/gov/states/vt/tax/income/vt_income_tax_before_refundable_credits.py,sha256=d0D5fRoaGYKbJp8g3-vEJINPrX_FT3Vwrr6N6F_Kbs4,589
 policyengine_us/variables/gov/states/vt/tax/income/vt_non_refundable_credits.py,sha256=kf2A8k-9ikvziJTh0zrebX9PmNKPwoBg2f9LXiPBrgQ,253
@@ -8382,8 +8388,8 @@ 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-1.391.1.dist-info/METADATA,sha256=-0DIlPTPhqnqOCc02e1Ul3ouCQo8WAe4I5ONZ1Iv3uE,1649
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-policyengine_us-1.391.1.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.391.1.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.391.1.dist-info/RECORD,,
+policyengine_us-1.392.0.dist-info/METADATA,sha256=auSFlGhrOm6y10S-6RCd0sVtf_ElswehjMLXNsxAjZc,1649
+policyengine_us-1.392.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.392.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.392.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.392.0.dist-info/RECORD,,