policyengine-us 1.393.0__py3-none-any.whl → 1.395.0__py3-none-any.whl
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- policyengine_us/parameters/gov/contrib/crfb/senior_deduction_extension/applies.yaml +8 -0
- policyengine_us/reforms/crfb/__init__.py +3 -0
- policyengine_us/reforms/crfb/senior_deduction_extension.py +66 -0
- policyengine_us/reforms/reforms.py +5 -0
- policyengine_us/tests/policy/contrib/crfb/senior_deduction_extension.yaml +114 -0
- policyengine_us/tests/run_selective_tests.py +13 -3
- {policyengine_us-1.393.0.dist-info → policyengine_us-1.395.0.dist-info}/METADATA +1 -1
- {policyengine_us-1.393.0.dist-info → policyengine_us-1.395.0.dist-info}/RECORD +11 -8
- {policyengine_us-1.393.0.dist-info → policyengine_us-1.395.0.dist-info}/WHEEL +0 -0
- {policyengine_us-1.393.0.dist-info → policyengine_us-1.395.0.dist-info}/entry_points.txt +0 -0
- {policyengine_us-1.393.0.dist-info → policyengine_us-1.395.0.dist-info}/licenses/LICENSE +0 -0
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from policyengine_us.model_api import *
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from policyengine_core.periods import period as period_
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from policyengine_core.periods import instant
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def create_senior_deduction_extension() -> Reform:
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def modify_parameters(parameters):
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# Update deductions_if_itemizing to include additional_senior_deduction after 2028
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parameters.gov.irs.deductions.deductions_if_itemizing.update(
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start=instant("2029-01-01"),
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stop=instant("2099-12-31"),
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value=[
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"qualified_business_income_deduction",
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"wagering_losses_deduction",
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"itemized_taxable_income_deductions",
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"additional_senior_deduction",
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],
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)
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# Update deductions_if_not_itemizing to include additional_senior_deduction after 2028
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parameters.gov.irs.deductions.deductions_if_not_itemizing.update(
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start=instant("2029-01-01"),
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stop=instant("2099-12-31"),
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value=[
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"standard_deduction",
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"qualified_business_income_deduction",
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"additional_senior_deduction",
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"charitable_deduction_for_non_itemizers",
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],
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)
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return parameters
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class reform(Reform):
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def apply(self):
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self.modify_parameters(modify_parameters)
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return reform
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def create_senior_deduction_extension_reform(
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parameters, period, bypass: bool = False
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):
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if bypass:
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return create_senior_deduction_extension()
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p = parameters.gov.contrib.crfb.senior_deduction_extension
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reform_active = False
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current_period = period_(period)
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for i in range(5):
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if p(current_period).applies:
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reform_active = True
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break
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current_period = current_period.offset(1, "year")
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if reform_active:
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return create_senior_deduction_extension()
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else:
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return None
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senior_deduction_extension = create_senior_deduction_extension_reform(
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None, None, bypass=True
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)
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@@ -103,6 +103,7 @@ from .congress.hawley.awra import (
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from .crfb import (
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create_non_refundable_ss_credit_reform,
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create_senior_deduction_extension_reform,
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)
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from policyengine_core.reforms import Reform
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@@ -216,6 +217,9 @@ def create_structural_reforms_from_parameters(parameters, period):
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non_refundable_ss_credit = create_non_refundable_ss_credit_reform(
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parameters, period
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)
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senior_deduction_extension = create_senior_deduction_extension_reform(
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parameters, period
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)
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reconciled_ssn_for_llc_and_aoc = (
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create_reconciled_ssn_for_llc_and_aoc_reform(parameters, period)
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@@ -272,6 +276,7 @@ def create_structural_reforms_from_parameters(parameters, period):
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tax_employer_payroll_tax,
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afa_other_dependent_credit,
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non_refundable_ss_credit,
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senior_deduction_extension,
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reconciled_ssn_for_llc_and_aoc,
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ctc_additional_bracket,
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mi_surtax,
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- name: Integration test - senior deduction included in taxable income deductions when itemizing in 2029
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period: 2029
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reforms: policyengine_us.reforms.crfb.senior_deduction_extension.senior_deduction_extension
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input:
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gov.contrib.crfb.senior_deduction_extension.applies: true
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people:
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senior1:
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age: 67
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senior2:
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age: 69
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tax_units:
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tax_unit:
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members: [senior1, senior2]
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filing_status: JOINT
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adjusted_gross_income: 100_000
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tax_unit_itemizes: true
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itemized_taxable_income_deductions: 30_000
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qualified_business_income_deduction: 5_000
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wagering_losses_deduction: 0
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households:
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household:
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members: [senior1, senior2]
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state_code: CA
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output:
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additional_senior_deduction: 12_000
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# Total deductions when itemizing should include:
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# itemized_taxable_income_deductions: 30_000
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# qualified_business_income_deduction: 5_000
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# additional_senior_deduction: 12_000 (from extension)
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taxable_income_deductions_if_itemizing: 47_000
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- name: Integration test - senior deduction included in taxable income deductions when not itemizing in 2029
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period: 2029
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reforms: policyengine_us.reforms.crfb.senior_deduction_extension.senior_deduction_extension
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input:
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gov.contrib.crfb.senior_deduction_extension.applies: true
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people:
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senior1:
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age: 67
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senior2:
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age: 69
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tax_units:
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tax_unit:
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members: [senior1, senior2]
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filing_status: JOINT
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adjusted_gross_income: 100_000
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tax_unit_itemizes: false
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qualified_business_income_deduction: 5_000
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households:
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household:
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members: [senior1, senior2]
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state_code: CA
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output:
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additional_senior_deduction: 12_000
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# Total deductions when not itemizing should include:
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# standard_deduction: 38_300 (joint filing in 2029, includes additional standard deduction for seniors)
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# qualified_business_income_deduction: 5_000
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# additional_senior_deduction: 12_000 (from extension)
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taxable_income_deductions_if_not_itemizing: 55_300
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- name: Integration test - no senior deduction in 2029 without extension
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period: 2029
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reforms: []
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input:
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people:
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senior1:
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age: 67
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senior2:
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age: 69
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tax_units:
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tax_unit:
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members: [senior1, senior2]
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filing_status: JOINT
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adjusted_gross_income: 100_000
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tax_unit_itemizes: true
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itemized_taxable_income_deductions: 30_000
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qualified_business_income_deduction: 5_000
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wagering_losses_deduction: 0
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households:
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household:
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members: [senior1, senior2]
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state_code: CA
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output:
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additional_senior_deduction: 12_000
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# Without extension, senior deduction is calculated but NOT included in deductions for 2029
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taxable_income_deductions_if_itemizing: 35_000
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- name: Integration test - extension continues working in 2035
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period: 2035
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reforms: policyengine_us.reforms.crfb.senior_deduction_extension.senior_deduction_extension
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input:
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gov.contrib.crfb.senior_deduction_extension.applies: true
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people:
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senior:
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age: 70
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tax_units:
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tax_unit:
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members: [senior]
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filing_status: SINGLE
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adjusted_gross_income: 50_000
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tax_unit_itemizes: false
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qualified_business_income_deduction: 2_000
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households:
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household:
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members: [senior]
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state_code: CA
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output:
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additional_senior_deduction: 6_000
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# Total deductions should include:
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# basic_standard_deduction: 19_600 (single filing in 2035)
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# additional_standard_deduction: 2_450 (single senior aged deduction in 2035)
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# qualified_business_income_deduction: 2_000
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# additional_senior_deduction: 6_000 (from extension)
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taxable_income_deductions_if_not_itemizing: 30_050
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# Define regex patterns for matching files to tests
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self.test_patterns = [
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# Rule 1: Match gov folders (excluding states) to their test directories
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# Rule 1: Match gov folders (excluding states and contrib) to their test directories
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{
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"file_pattern": r"policyengine_us/(parameters|variables)/gov/(?!states/)([^/]+)",
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"file_pattern": r"policyengine_us/(parameters|variables)/gov/(?!states/|contrib/)([^/]+)",
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"test_pattern": r"policyengine_us/tests/policy/baseline/gov/\2",
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},
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# Rule 2: Match state-specific changes to state tests
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"file_pattern": r"policyengine_us/(parameters|variables)/gov/local/([^/]+)",
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"test_pattern": r"policyengine_us/tests/policy/baseline/gov/local/\2",
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},
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# Match reforms to
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# Match reforms in specific organization folders to their contrib test folders
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{
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"file_pattern": r"policyengine_us/reforms/([^/]+)/",
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"test_pattern": r"policyengine_us/tests/policy/contrib/\1",
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},
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# Match general reforms to reform tests
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{
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"file_pattern": r"policyengine_us/reforms/",
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},
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# Match gov/contrib parameters to their specific contrib subfolder tests
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{
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"file_pattern": r"policyengine_us/parameters/gov/contrib/([^/]+)/",
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"test_pattern": r"policyengine_us/tests/policy/contrib/\1",
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},
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# Match household variables to household tests
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{
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"file_pattern": r"policyengine_us/variables/household/",
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@@ -183,6 +183,7 @@ policyengine_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction
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policyengine_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/phase_out/threshold.yaml,sha256=D7QFIbulmExcc9MVzeEz64isJ9_jscq8ujgDvJMzRlY,906
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policyengine_us/parameters/gov/contrib/congress/wyden_smith/actc_lookback.yaml,sha256=7nW2PVchIb6Slfip6iPtIqSrmdYoOrFhn0M7N7D6EIY,437
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policyengine_us/parameters/gov/contrib/congress/wyden_smith/per_child_actc_phase_in.yaml,sha256=3Uer49v5OPi7uDAuGnsSlr_L0EnyeDOlKcQGJYIQ4Ro,418
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policyengine_us/parameters/gov/contrib/crfb/senior_deduction_extension/applies.yaml,sha256=yDW2L4TT9yhmut8SLQTky3vcXnmVxs9YfR4D1_2wmZ8,197
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policyengine_us/parameters/gov/contrib/crfb/ss_credit/amount.yaml,sha256=3A_cUbpE6qPOej_CCmCwD7U9-_nDWxqgLF9Sw6s15zo,492
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policyengine_us/parameters/gov/contrib/crfb/ss_credit/in_effect.yaml,sha256=4xq1pNu6_rSP3xjjcgJNolbMQJOrcEKrZn0hAcdOWcI,347
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policyengine_us/parameters/gov/contrib/crfb/tax_employer_medicare_tax/in_effect.yaml,sha256=E2lrX7YCKkIctuL1bw4dlMXDQnLKW29jwYV9temCYsY,221
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policyengine_us/reforms/__init__.py,sha256=FPV8k2633kzUhbKUK8jC6yJONbnZ5n9zLAq2UL57KH4,113
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policyengine_us/reforms/dc_kccatc.py,sha256=LyGMfEKe-0TgQ-2vCYGOD8W-EGEW8_DgIqCQP89qDyg,4283
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policyengine_us/reforms/dc_tax_threshold_joint_ratio.py,sha256=G-5E1EJFGZ3VeUl_fuyj82nMIttHRNRdlT-x98koJrk,1633
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policyengine_us/reforms/reforms.py,sha256=
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policyengine_us/reforms/reforms.py,sha256=clBmQkfuj2MFmcJHUu7I0smBD6wCjA4iqp4JKGav3v4,9896
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policyengine_us/reforms/taxsim.py,sha256=bXNFWfjBX5USld1C7fziT6BBmRy-avz00QtL8WmCHy0,5276
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policyengine_us/reforms/winship.py,sha256=_q74Af1nkmoh0-M6PZJ2FcJAn6v5zf5sAEgvxjwHwyA,3069
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policyengine_us/reforms/additional_tax_bracket/__init__.py,sha256=087GDzojnzkbARUgGTQDMNVWJzjtNZvBGr46jfu1kXc,89
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@@ -3144,8 +3145,9 @@ policyengine_us/reforms/congress/tlaib/boost/__init__.py,sha256=mTOD_i0DRodonczS
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policyengine_us/reforms/congress/tlaib/boost/boost_middle_class_tax_credit.py,sha256=i-QXr3jR8yTq8XDUdytE7FXjSlNTdBcXV5QZQqrNAZw,5964
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policyengine_us/reforms/congress/wyden_smith/__init__.py,sha256=E2ZbN4mRYi9FniynFYQiWk18byKe_-WmAp9tpG1aXnU,55
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policyengine_us/reforms/congress/wyden_smith/ctc_expansion.py,sha256=SLqv8nk2gQT9xH8amGZMOgbljIkxPMSvL3RC1IMyLsA,5269
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policyengine_us/reforms/crfb/__init__.py,sha256=
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policyengine_us/reforms/crfb/__init__.py,sha256=IGlcXcMYsTgW3mGt2DRvygTM9hz3V3IVXFkHS2Zu8Jo,830
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policyengine_us/reforms/crfb/non_refundable_ss_credit.py,sha256=bMEGGi1R16fnfBeNhiRFXh9DfpVyq4dZH1jcsidf-2c,5453
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policyengine_us/reforms/crfb/senior_deduction_extension.py,sha256=Hdg16tmU8bYUa9Xbhp97wShZbwKUjJ9ahD_VpgV9LsE,2036
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policyengine_us/reforms/crfb/tax_employer_medicare_tax.py,sha256=Hc2GVwoXn2b_izOyoEpocySLo11BdmzFnyQoEiHJsFI,4236
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policyengine_us/reforms/crfb/tax_employer_payroll_tax.py,sha256=-V6vv51aYb0NRuB4mjqfjD6yGNSLqqgbKVhVG455U3I,4678
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policyengine_us/reforms/crfb/tax_employer_social_security_tax.py,sha256=hawAdLtwCnY3_7jUVPTM0KpeYRfT7tVk0xqCMhdxP4E,4292
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@@ -3194,7 +3196,7 @@ policyengine_us/reforms/tax_exempt/__init__.py,sha256=v3EbtUk6a2jsi9MrOlyb8ckzPy
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policyengine_us/reforms/tax_exempt/tax_exempt_reform.py,sha256=bkW91XMJ-jd23nhq4-PfWJv0YW2whVn98cQikbq6-Z8,2427
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policyengine_us/reforms/treasury/__init__.py,sha256=406jIbu32B57tUKhVLflWxlXf3S4SWjclVqlEtMeMwg,92
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policyengine_us/reforms/treasury/repeal_dependent_exemptions.py,sha256=-xyMCtUK_dIBn2aAmhPW8pJEZjxcgOZzWKEUSI3w5e8,1354
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policyengine_us/tests/run_selective_tests.py,sha256=
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policyengine_us/tests/run_selective_tests.py,sha256=xQiFaJH3z7PCh9IHXyUU9zC2dTT9K75XlFyjCeP_OBo,23139
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policyengine_us/tests/test_batched.py,sha256=K1LN3IIbWIioXWpFXZ6Hlch-BeglV3QPc1zxAbUeP-M,11491
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policyengine_us/tests/code_health/parameters.py,sha256=e9VKC8dmmB_dTafOO90WJuVu-PAogoLAaa5QZd2rY-s,1126
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policyengine_us/tests/code_health/variable_names.py,sha256=hY4ucqPwBD7v_fvnBpzexJDf0yCGpF4Sueff4z4rQ24,554
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@@ -5198,6 +5200,7 @@ policyengine_us/tests/policy/contrib/congress/tlaib/boost/boost_middle_class_tax
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policyengine_us/tests/policy/contrib/congress/tlaib/end_child_poverty_act/ecpa_filer_credit.yaml,sha256=kWLbi3IrulWIxG-JmCXuCg5ItexVNhKSPSDRPPp9meg,460
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policyengine_us/tests/policy/contrib/congress/tlaib/end_child_poverty_act/integration.yaml,sha256=ftBPYvBYAcU-eqk36RQaurDomA9P657tw3V6n107YBk,3692
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policyengine_us/tests/policy/contrib/crfb/non_refundable_ss_credit.yaml,sha256=ycLoBzbBzgSJ1RuAin4Y3SIlNu3TgtUY9QJp15dvTTQ,2773
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policyengine_us/tests/policy/contrib/crfb/senior_deduction_extension.yaml,sha256=fSNw623ybWllhfn3VsYVwS_vE1E08Ko1BLB_OtQsx2U,3876
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policyengine_us/tests/policy/contrib/crfb/tax_employer_all_payroll_tax.yaml,sha256=ljSr35bDosWTqTDqEZKWhRqZvIw7SwPVMY-O8YFIsLc,559
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policyengine_us/tests/policy/contrib/crfb/tax_employer_medicare_tax.yaml,sha256=jE-_SssrvqdWuVgw9GrA1sJy6dvrvKuMHwZCHm48oRc,446
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policyengine_us/tests/policy/contrib/crfb/tax_employer_payroll_tax_percentage.yaml,sha256=N3l6vYyluEGIbd2HfSQFuAYPzg0r4CC0JZujm3-joO8,5510
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@@ -8389,8 +8392,8 @@ policyengine_us/variables/input/farm_income.py,sha256=BEKxYmHNNnWJAAvULl5qZJigy5
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policyengine_us/variables/input/geography.py,sha256=Ux0ueAf0rhZaflyEqz81UuXP3xKCKBDvoO3CrKhiQEc,5421
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policyengine_us/variables/input/self_employment_income.py,sha256=PwsGz8R4lRikKWUYOhsC0qosNNLXq4f5SQmfw4S3mk8,511
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policyengine_us/variables/input/self_employment_income_before_lsr.py,sha256=E8fcX9Nlyqz8dziHhQv_euutdmoIwFMMWePUwbbwv_w,379
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policyengine_us-1.
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policyengine_us-1.
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policyengine_us-1.
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policyengine_us-1.
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policyengine_us-1.
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policyengine_us-1.395.0.dist-info/METADATA,sha256=VRjQmwEUnHQWm6pkausMC5t1Vay5NI2H01ukZYTnQdE,1649
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+
policyengine_us-1.395.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
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policyengine_us-1.395.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
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8398
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+
policyengine_us-1.395.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
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+
policyengine_us-1.395.0.dist-info/RECORD,,
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File without changes
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|