policyengine-us 1.394.0__py3-none-any.whl → 1.395.0__py3-none-any.whl

policyengine_us/parameters/gov/contrib/crfb/senior_deduction_extension/applies.yaml

@@ -0,0 +1,8 @@
+description: The senior deduction is extended beyond tax year 2028 if this is true.
+metadata:
+  unit: bool
+  label: Senior deduction extension in effect
+  period: year
+
+values:
+  0000-01-01: False

policyengine_us/reforms/crfb/__init__.py

@@ -21,3 +21,6 @@ from .tax_employer_payroll_tax import (
 from .non_refundable_ss_credit import (
     create_non_refundable_ss_credit_reform,
 )
+from .senior_deduction_extension import (
+    create_senior_deduction_extension_reform,
+)

policyengine_us/reforms/crfb/senior_deduction_extension.py

@@ -0,0 +1,66 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import period as period_
+from policyengine_core.periods import instant
+
+
+def create_senior_deduction_extension() -> Reform:
+    def modify_parameters(parameters):
+        # Update deductions_if_itemizing to include additional_senior_deduction after 2028
+        parameters.gov.irs.deductions.deductions_if_itemizing.update(
+            start=instant("2029-01-01"),
+            stop=instant("2099-12-31"),
+            value=[
+                "qualified_business_income_deduction",
+                "wagering_losses_deduction",
+                "itemized_taxable_income_deductions",
+                "additional_senior_deduction",
+            ],
+        )
+
+        # Update deductions_if_not_itemizing to include additional_senior_deduction after 2028
+        parameters.gov.irs.deductions.deductions_if_not_itemizing.update(
+            start=instant("2029-01-01"),
+            stop=instant("2099-12-31"),
+            value=[
+                "standard_deduction",
+                "qualified_business_income_deduction",
+                "additional_senior_deduction",
+                "charitable_deduction_for_non_itemizers",
+            ],
+        )
+
+        return parameters
+
+    class reform(Reform):
+        def apply(self):
+            self.modify_parameters(modify_parameters)
+
+    return reform
+
+
+def create_senior_deduction_extension_reform(
+    parameters, period, bypass: bool = False
+):
+    if bypass:
+        return create_senior_deduction_extension()
+
+    p = parameters.gov.contrib.crfb.senior_deduction_extension
+
+    reform_active = False
+    current_period = period_(period)
+
+    for i in range(5):
+        if p(current_period).applies:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_senior_deduction_extension()
+    else:
+        return None
+
+
+senior_deduction_extension = create_senior_deduction_extension_reform(
+    None, None, bypass=True
+)

policyengine_us/reforms/reforms.py

@@ -103,6 +103,7 @@ from .congress.hawley.awra import (
 )
 from .crfb import (
     create_non_refundable_ss_credit_reform,
+    create_senior_deduction_extension_reform,
 )
 
 from policyengine_core.reforms import Reform
@@ -216,6 +217,9 @@ def create_structural_reforms_from_parameters(parameters, period):
     non_refundable_ss_credit = create_non_refundable_ss_credit_reform(
         parameters, period
     )
+    senior_deduction_extension = create_senior_deduction_extension_reform(
+        parameters, period
+    )
 
     reconciled_ssn_for_llc_and_aoc = (
         create_reconciled_ssn_for_llc_and_aoc_reform(parameters, period)
@@ -272,6 +276,7 @@ def create_structural_reforms_from_parameters(parameters, period):
         tax_employer_payroll_tax,
         afa_other_dependent_credit,
         non_refundable_ss_credit,
+        senior_deduction_extension,
         reconciled_ssn_for_llc_and_aoc,
         ctc_additional_bracket,
         mi_surtax,

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

@@ -0,0 +1,114 @@
+- name: Integration test - senior deduction included in taxable income deductions when itemizing in 2029
+  period: 2029
+  reforms: policyengine_us.reforms.crfb.senior_deduction_extension.senior_deduction_extension
+  input:
+    gov.contrib.crfb.senior_deduction_extension.applies: true
+    people:
+      senior1:
+        age: 67
+      senior2:
+        age: 69
+    tax_units:
+      tax_unit:
+        members: [senior1, senior2]
+        filing_status: JOINT
+        adjusted_gross_income: 100_000
+        tax_unit_itemizes: true
+        itemized_taxable_income_deductions: 30_000
+        qualified_business_income_deduction: 5_000
+        wagering_losses_deduction: 0
+    households:
+      household:
+        members: [senior1, senior2]
+        state_code: CA
+  output:
+    additional_senior_deduction: 12_000
+    # Total deductions when itemizing should include:
+    # itemized_taxable_income_deductions: 30_000
+    # qualified_business_income_deduction: 5_000
+    # additional_senior_deduction: 12_000 (from extension)
+    taxable_income_deductions_if_itemizing: 47_000
+
+- name: Integration test - senior deduction included in taxable income deductions when not itemizing in 2029
+  period: 2029
+  reforms: policyengine_us.reforms.crfb.senior_deduction_extension.senior_deduction_extension
+  input:
+    gov.contrib.crfb.senior_deduction_extension.applies: true
+    people:
+      senior1:
+        age: 67
+      senior2:
+        age: 69
+    tax_units:
+      tax_unit:
+        members: [senior1, senior2]
+        filing_status: JOINT
+        adjusted_gross_income: 100_000
+        tax_unit_itemizes: false
+        qualified_business_income_deduction: 5_000
+    households:
+      household:
+        members: [senior1, senior2]
+        state_code: CA
+  output:
+    additional_senior_deduction: 12_000
+    # Total deductions when not itemizing should include:
+    # standard_deduction: 38_300 (joint filing in 2029, includes additional standard deduction for seniors)
+    # qualified_business_income_deduction: 5_000
+    # additional_senior_deduction: 12_000 (from extension)
+    taxable_income_deductions_if_not_itemizing: 55_300
+
+- name: Integration test - no senior deduction in 2029 without extension
+  period: 2029
+  reforms: []
+  input:
+    people:
+      senior1:
+        age: 67
+      senior2:
+        age: 69
+    tax_units:
+      tax_unit:
+        members: [senior1, senior2]
+        filing_status: JOINT
+        adjusted_gross_income: 100_000
+        tax_unit_itemizes: true
+        itemized_taxable_income_deductions: 30_000
+        qualified_business_income_deduction: 5_000
+        wagering_losses_deduction: 0
+    households:
+      household:
+        members: [senior1, senior2]
+        state_code: CA
+  output:
+    additional_senior_deduction: 12_000
+    # Without extension, senior deduction is calculated but NOT included in deductions for 2029
+    taxable_income_deductions_if_itemizing: 35_000
+
+- name: Integration test - extension continues working in 2035
+  period: 2035
+  reforms: policyengine_us.reforms.crfb.senior_deduction_extension.senior_deduction_extension
+  input:
+    gov.contrib.crfb.senior_deduction_extension.applies: true
+    people:
+      senior:
+        age: 70
+    tax_units:
+      tax_unit:
+        members: [senior]
+        filing_status: SINGLE
+        adjusted_gross_income: 50_000
+        tax_unit_itemizes: false
+        qualified_business_income_deduction: 2_000
+    households:
+      household:
+        members: [senior]
+        state_code: CA
+  output:
+    additional_senior_deduction: 6_000
+    # Total deductions should include:
+    # basic_standard_deduction: 19_600 (single filing in 2035)
+    # additional_standard_deduction: 2_450 (single senior aged deduction in 2035)
+    # qualified_business_income_deduction: 2_000
+    # additional_senior_deduction: 6_000 (from extension)
+    taxable_income_deductions_if_not_itemizing: 30_050

{policyengine_us-1.394.0.dist-info → policyengine_us-1.395.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.394.0
+Version: 1.395.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.394.0.dist-info → policyengine_us-1.395.0.dist-info}/RECORD

@@ -183,6 +183,7 @@ policyengine_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction
 policyengine_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/phase_out/threshold.yaml,sha256=D7QFIbulmExcc9MVzeEz64isJ9_jscq8ujgDvJMzRlY,906
 policyengine_us/parameters/gov/contrib/congress/wyden_smith/actc_lookback.yaml,sha256=7nW2PVchIb6Slfip6iPtIqSrmdYoOrFhn0M7N7D6EIY,437
 policyengine_us/parameters/gov/contrib/congress/wyden_smith/per_child_actc_phase_in.yaml,sha256=3Uer49v5OPi7uDAuGnsSlr_L0EnyeDOlKcQGJYIQ4Ro,418
+policyengine_us/parameters/gov/contrib/crfb/senior_deduction_extension/applies.yaml,sha256=yDW2L4TT9yhmut8SLQTky3vcXnmVxs9YfR4D1_2wmZ8,197
 policyengine_us/parameters/gov/contrib/crfb/ss_credit/amount.yaml,sha256=3A_cUbpE6qPOej_CCmCwD7U9-_nDWxqgLF9Sw6s15zo,492
 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
@@ -3114,7 +3115,7 @@ policyengine_us/params_on_demand/gov/hhs/medicaid/geography/medicaid_rating_area
 policyengine_us/reforms/__init__.py,sha256=FPV8k2633kzUhbKUK8jC6yJONbnZ5n9zLAq2UL57KH4,113
 policyengine_us/reforms/dc_kccatc.py,sha256=LyGMfEKe-0TgQ-2vCYGOD8W-EGEW8_DgIqCQP89qDyg,4283
 policyengine_us/reforms/dc_tax_threshold_joint_ratio.py,sha256=G-5E1EJFGZ3VeUl_fuyj82nMIttHRNRdlT-x98koJrk,1633
-policyengine_us/reforms/reforms.py,sha256=MNsiN7aXbr8MfEpeVpXB0MxRxHpa9-i8zscaWFWkQio,9706
+policyengine_us/reforms/reforms.py,sha256=clBmQkfuj2MFmcJHUu7I0smBD6wCjA4iqp4JKGav3v4,9896
 policyengine_us/reforms/taxsim.py,sha256=bXNFWfjBX5USld1C7fziT6BBmRy-avz00QtL8WmCHy0,5276
 policyengine_us/reforms/winship.py,sha256=_q74Af1nkmoh0-M6PZJ2FcJAn6v5zf5sAEgvxjwHwyA,3069
 policyengine_us/reforms/additional_tax_bracket/__init__.py,sha256=087GDzojnzkbARUgGTQDMNVWJzjtNZvBGr46jfu1kXc,89
@@ -3144,8 +3145,9 @@ policyengine_us/reforms/congress/tlaib/boost/__init__.py,sha256=mTOD_i0DRodonczS
 policyengine_us/reforms/congress/tlaib/boost/boost_middle_class_tax_credit.py,sha256=i-QXr3jR8yTq8XDUdytE7FXjSlNTdBcXV5QZQqrNAZw,5964
 policyengine_us/reforms/congress/wyden_smith/__init__.py,sha256=E2ZbN4mRYi9FniynFYQiWk18byKe_-WmAp9tpG1aXnU,55
 policyengine_us/reforms/congress/wyden_smith/ctc_expansion.py,sha256=SLqv8nk2gQT9xH8amGZMOgbljIkxPMSvL3RC1IMyLsA,5269
-policyengine_us/reforms/crfb/__init__.py,sha256=na1OcXNKdnI-L9qEKU1HoDOLz7I7LS9Wa7e0fTkaZpc,740
+policyengine_us/reforms/crfb/__init__.py,sha256=IGlcXcMYsTgW3mGt2DRvygTM9hz3V3IVXFkHS2Zu8Jo,830
 policyengine_us/reforms/crfb/non_refundable_ss_credit.py,sha256=bMEGGi1R16fnfBeNhiRFXh9DfpVyq4dZH1jcsidf-2c,5453
+policyengine_us/reforms/crfb/senior_deduction_extension.py,sha256=Hdg16tmU8bYUa9Xbhp97wShZbwKUjJ9ahD_VpgV9LsE,2036
 policyengine_us/reforms/crfb/tax_employer_medicare_tax.py,sha256=Hc2GVwoXn2b_izOyoEpocySLo11BdmzFnyQoEiHJsFI,4236
 policyengine_us/reforms/crfb/tax_employer_payroll_tax.py,sha256=-V6vv51aYb0NRuB4mjqfjD6yGNSLqqgbKVhVG455U3I,4678
 policyengine_us/reforms/crfb/tax_employer_social_security_tax.py,sha256=hawAdLtwCnY3_7jUVPTM0KpeYRfT7tVk0xqCMhdxP4E,4292
@@ -5198,6 +5200,7 @@ policyengine_us/tests/policy/contrib/congress/tlaib/boost/boost_middle_class_tax
 policyengine_us/tests/policy/contrib/congress/tlaib/end_child_poverty_act/ecpa_filer_credit.yaml,sha256=kWLbi3IrulWIxG-JmCXuCg5ItexVNhKSPSDRPPp9meg,460
 policyengine_us/tests/policy/contrib/congress/tlaib/end_child_poverty_act/integration.yaml,sha256=ftBPYvBYAcU-eqk36RQaurDomA9P657tw3V6n107YBk,3692
 policyengine_us/tests/policy/contrib/crfb/non_refundable_ss_credit.yaml,sha256=ycLoBzbBzgSJ1RuAin4Y3SIlNu3TgtUY9QJp15dvTTQ,2773
+policyengine_us/tests/policy/contrib/crfb/senior_deduction_extension.yaml,sha256=fSNw623ybWllhfn3VsYVwS_vE1E08Ko1BLB_OtQsx2U,3876
 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=N3l6vYyluEGIbd2HfSQFuAYPzg0r4CC0JZujm3-joO8,5510
@@ -8389,8 +8392,8 @@ 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-1.394.0.dist-info/METADATA,sha256=EVZPdln7Ib03hUUyGkR58sMTx_HICIMORMTlkvFK9Hk,1649
-policyengine_us-1.394.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.394.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.394.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.394.0.dist-info/RECORD,,
+policyengine_us-1.395.0.dist-info/METADATA,sha256=VRjQmwEUnHQWm6pkausMC5t1Vay5NI2H01ukZYTnQdE,1649
+policyengine_us-1.395.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.395.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.395.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.395.0.dist-info/RECORD,,