policyengine-us 1.392.0__py3-none-any.whl → 1.393.0__py3-none-any.whl

policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_ctc.yaml

@@ -42,25 +42,6 @@
   output:
     ny_ctc: 100
 
-- name: Parent of four-year old child with no income gets minimum credit, $100 per child
-  period: 2022
-  input:
-    people:
-      parent:
-        age: 30
-      child:
-        age: 4
-    tax_units:
-      tax_unit:
-        members: [parent, child]
-        ctc: 0
-    households:
-      household:
-        members: [parent, child]
-        state_code: NY
-  output:
-    ny_ctc: 100
-
 - name: Simpler calculation if not set to pre-TCJA.
   period: 2022
   input:
@@ -323,7 +304,7 @@
         members: [parent, child]
         state_code: NY
   output:
-    ny_ctc: 100  # Original rule: $100 minimum per child
+    ny_ctc: 100
 
 - name: 2025 - Updated CTC disabled vs enabled comparison (young child)
   period: 2025
@@ -344,4 +325,4 @@
         members: [parent, child]
         state_code: NY
   output:
-    ny_ctc: 100  # Original rule: $100 minimum (not $1,000 from updated rules)
+    ny_ctc: 330

policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_ctc_pre_2024.yaml

@@ -0,0 +1,99 @@
+- name: Case 1, taxsim_record_225838_2024.yaml.
+  absolute_error_margin: 0.2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 0.0
+        taxable_interest_income: 24_248.203
+        is_tax_unit_head: true
+      person2:
+        age: 41
+        employment_income: 0.0
+        taxable_interest_income: 24_248.203
+        is_tax_unit_spouse: true
+      person3:
+        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, person3]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        snap: 0
+        tanf: 0
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_fips: 36
+  output:
+    ny_ctc: 330
+    ny_ctc_pre_2024: 330
+   # ny_ctc: 0
+
+- name: Case 2, parent of four-year old child with no income gets minimum credit, $100 per child.
+  period: 2022
+  input:
+    people:
+      parent:
+        age: 30
+      child:
+        age: 4
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: NY
+  output:
+    ny_ctc: 100
+    ny_ctc_pre_2024: 100
+
+- name: Case 3, parent of four-year old child with some earned income.
+  period: 2022
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income: 25_000
+      child:
+        age: 4
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: NY
+  output:
+    ny_ctc: 330
+    ny_ctc_pre_2024: 330
+
+- name: Case 4, parent of four-year old child with some earned income.
+  period: 2022
+  input:
+    people:
+      parent:
+        age: 30
+        taxable_interest_income: 50_000
+      child:
+        age: 4
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: NY
+  output:
+    ny_ctc: 330
+    ny_ctc_pre_2024: 330

policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_pre_2024.py

@@ -55,9 +55,21 @@ class ny_ctc_pre_2024(Variable):
                 period,
                 maximum_ctc * meets_ny_minimum_age,
             )
+            # Get maximum federal CTC from pre-TCJA rules
             max_federal_ctc = pre_tcja_ctc.tax_unit("ctc", period)
-            ctc_phase_in = pre_tcja_ctc.tax_unit("ctc_phase_in", period)
-            federal_ctc = min_(max_federal_ctc, ctc_phase_in)
+
+            # Limit by actual tax liability (for non-refundable portion)
+            limiting_tax = pre_tcja_ctc.tax_unit(
+                "ctc_limiting_tax_liability", period
+            )
+            non_refundable_ctc = min_(max_federal_ctc, limiting_tax)
+
+            # Get refundable portion (requires earned income)
+            refundable_ctc = pre_tcja_ctc.tax_unit("refundable_ctc", period)
+
+            # Total federal CTC they can actually claim
+            federal_ctc = non_refundable_ctc + refundable_ctc
+
             qualifies_for_federal_ctc = pre_tcja_ctc.person(
                 "ctc_qualifying_child", period
             )

{policyengine_us-1.392.0.dist-info → policyengine_us-1.393.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.392.0
+Version: 1.393.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.392.0.dist-info → policyengine_us-1.393.0.dist-info}/RECORD

@@ -4714,11 +4714,12 @@ policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_additi
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_cdcc.yaml,sha256=nGqCVFv2B3Z_kbiicp7ZvcqQtAHWRgZl8tVI0MgTaO4,232
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_college_tuition_credit.yaml,sha256=i_63Mbt-He8gEOABzGRW_wI3xiIMdjCvmA16egzafGc,1062
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_college_tuition_credit_eligible.yaml,sha256=uDLlmuyIBgqncloWTaA8-MqiBAEvg-FIB2VIpQFtrc8,492
-policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_ctc.yaml,sha256=jUlc6572_wQkyO9V0CqQ8xRarFzxqYWuB8moI4DM3i4,7712
+policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_ctc.yaml,sha256=t0srnL3ZIOkPR1hp0aox4MP47RDOeCbEYES8wQK2W1I,7230
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_ctc_post_2024.yaml,sha256=diI9wDcCapxkaw9AdMFpMnO8DS001140ql2H0n4KmiI,5480
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_ctc_post_2024_base.yaml,sha256=Bwwz0g5pAK-EiCRB3IXvNXpVUs_JR0_-SPPc7fPC_mE,6306
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_ctc_post_2024_eligible.yaml,sha256=Zmx0alQOWrTcBw79J0fP1fa72cLtkVznjFtqkG07buI,5896
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_ctc_post_2024_phase_out.yaml,sha256=T3vUxrA-2nULoAb9P02dENvjFy2HU3HMWIy8K9PuKc8,10298
+policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_ctc_pre_2024.yaml,sha256=5QpQ1G8Rxs1n7K5A6f6xulS3mqlGLS2K8h1cautR-EQ,2198
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_eitc.yaml,sha256=6mTA2MYFbkmU23CS3Q3yTsPzAX0-MmohN3XaKdXd5YA,593
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_geothermal_energy_systems_credit.yaml,sha256=d3x_aHhllH9OBA0T4mXe_BF89DRPpTs6mYmiX-u0lNI,576
 policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_household_credit.yaml,sha256=GAwN2KvBhN4AkD6MXl-cE3DghOWT5vTIcbrVWDo1O4Q,1796
@@ -7384,7 +7385,7 @@ policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_post_2024.
 policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_post_2024_base.py,sha256=firvDXTyXDQvjDzEaMMi8vTiFQ8_L1Tk3o3hLYzMdWM,1037
 policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_post_2024_eligible.py,sha256=8PP4Om-O5C3XUfSjFe5puZ7dORf0jVm0DXwDkt09E04,1223
 policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_post_2024_phase_out.py,sha256=bFxYim4489rCULP1Wjo6hzFCCEo51T5AVI4du4vl2MQ,1533
-policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_pre_2024.py,sha256=9TjwEI3xPm4e8aCHJHY_-4hFQANy5xhbFsSP9-HOung,3466
+policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_pre_2024.py,sha256=NQBL28lN4O8uOes-no6yiG6omwbI6GC3HSZ7ifAr9-8,3909
 policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_pre_2024_eligible.py,sha256=ZS_8sFxPdFZ_rOHvZTwLv_VQh-N2iSBmABHrdBSYPjg,2269
 policyengine_us/variables/gov/states/ny/tax/income/credits/solar_energy_systems/ny_qualified_solar_energy_systems_equipment_expenditures.py,sha256=PkPQD477kkTqtDyeg7SdevSg7abb04oMBJ5xHFHpspI,407
 policyengine_us/variables/gov/states/ny/tax/income/credits/solar_energy_systems/ny_solar_energy_systems_equipment_credit.py,sha256=L8StSE44y0qJfowTiE2kjkFV1HipBwOdjfv2W7tlKfE,768
@@ -8388,8 +8389,8 @@ 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-1.392.0.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,,
+policyengine_us-1.393.0.dist-info/METADATA,sha256=eFUdYfJkkDyQm1hVQrg7LwFtjpVaI2cEbuMSLCz42Bg,1649
+policyengine_us-1.393.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.393.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.393.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.393.0.dist-info/RECORD,,