policyengine-us 1.395.0__py3-none-any.whl → 1.395.2__py3-none-any.whl

policyengine_us/parameters/gov/irs/social_security/taxability/combined_income_ss_fraction.yaml

@@ -0,0 +1,14 @@
+description: The United States includes this fraction of Social Security benefits for determining taxability.
+values:
+  1984-01-01: 0.5
+
+metadata:
+  unit: /1
+  period: year
+  label: Social Security fraction for combined income calculation
+  reference:
+  - title: 26 U.S. Code § 86(b)(1)
+    href: https://www.law.cornell.edu/uscode/text/26/86#b_1
+  - title: IRS Publication 915 - Social Security and Equivalent Railroad Retirement Benefits
+    href: https://www.irs.gov/publications/p915
+ 

policyengine_us/parameters/gov/states/sc/tax/income/additions/additions.yaml

@@ -6,6 +6,7 @@ values:
     # - Expenses related to National Guard and Military Reserve Income
     # - Interest income on obligations of states and political subdivisions other than South Carolina
     # - Other additions to income
+    - qualified_business_income_deduction
 
 metadata:
   unit: list

policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/test_ss_combined_income_fix.yaml

@@ -0,0 +1,21 @@
+- name: Test combined income calculation uses separate parameter
+  period: 2025
+  absolute_error_margin: 1
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+        employment_income: 30_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+        state_code: CA
+  output:
+    # Combined income should be 30_000 + 0.5 * 20_000 = 40_000
+    # (using the default 0.5 fraction from the new parameter)
+    tax_unit_combined_income_for_social_security_taxability: 40_000

policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/two_wage_earner/integration.yaml

@@ -53,4 +53,3 @@
         state_fips: 45  # SC
   output:  # expected results from patched TAXSIM35 2024-01-11 version
     sc_two_wage_earner_credit: 136.68
-    sc_income_tax: 8_042.25

policyengine_us/tests/policy/baseline/gov/states/sc/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: 50000.0
+        self_employment_income: 110000
+        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: 45
+  output:
+    sc_income_tax: 7_875

policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/tax_unit_combined_income_for_social_security_taxability.py

@@ -16,11 +16,10 @@ class tax_unit_combined_income_for_social_security_taxability(Variable):
         p = parameters(period).gov.irs.social_security.taxability
         gross_ss = tax_unit("tax_unit_social_security", period)
 
-        # The legislation directs the usage an income definition that is
+        # The legislation directs the usage of an income definition that is
         # a particularly modified AGI, plus half of gross Social Security
-        # payments. We assume that the 'half' here is the same underlying
-        # parameter as the lower taxability marginal rate (also 50% in the
-        # baseline), and that they would be mechanically the same parameter.
+        # payments. Per IRC Section 86(b)(1), this fraction is always 0.5
+        # regardless of the taxation rates applied to the benefits.
 
-        ss_fraction = p.rate.base * gross_ss
+        ss_fraction = p.combined_income_ss_fraction * gross_ss
         return tax_unit("taxable_ss_magi", period) + ss_fraction

policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/tax_unit_ss_combined_income_excess.py

@@ -14,11 +14,10 @@ class tax_unit_ss_combined_income_excess(Variable):
             period
         ).gov.irs.social_security.taxability.threshold.base
 
-        # The legislation directs the usage an income definition that is
+        # The legislation directs the usage of an income definition that is
         # a particularly modified AGI, plus half of gross Social Security
-        # payments. We assume that the 'half' here is the same underlying
-        # parameter as the lower taxability marginal rate (also 50% in the
-        # baseline), and that they would be mechanically the same parameter.
+        # payments. Per IRC Section 86(b)(1), this fraction is always 0.5
+        # and is handled by the combined_income_ss_fraction parameter.
 
         combined_income = tax_unit(
             "tax_unit_combined_income_for_social_security_taxability", period

policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/tax_unit_taxable_social_security.py

@@ -14,11 +14,10 @@ class tax_unit_taxable_social_security(Variable):
         p = parameters(period).gov.irs.social_security.taxability
         gross_ss = tax_unit("tax_unit_social_security", period)
 
-        # The legislation directs the usage an income definition that is
+        # The legislation directs the usage of an income definition that is
         # a particularly modified AGI, plus half of gross Social Security
-        # payments. We assume that the 'half' here is the same underlying
-        # parameter as the lower taxability marginal rate (also 50% in the
-        # baseline), and that they would be mechanically the same parameter.
+        # payments. Per IRC Section 86(b)(1), this fraction is always 0.5
+        # and is handled by the combined_income_ss_fraction parameter.
 
         combined_income = tax_unit(
             "tax_unit_combined_income_for_social_security_taxability", period

{policyengine_us-1.395.0.dist-info → policyengine_us-1.395.2.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.395.0
+Version: 1.395.2
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.395.0.dist-info → policyengine_us-1.395.2.dist-info}/RECORD

@@ -744,6 +744,7 @@ policyengine_us/parameters/gov/irs/self_employment/net_earnings_exemption.yaml,s
 policyengine_us/parameters/gov/irs/self_employment/rate/medicare.yaml,sha256=Oz4FpycX_3krHGjXeUOaDDBJSMRWQeJDtNxlvDMl-so,265
 policyengine_us/parameters/gov/irs/self_employment/rate/social_security.yaml,sha256=nSxC_iF9x1Of7uvsPRqviPdaLwXLVL2hAJyZtGp62eE,276
 policyengine_us/parameters/gov/irs/social_security/README.md,sha256=htok4YcXCdYFwOsxNtEtU4P9Ykf2yDrpa2DPFyww9JE,18
+policyengine_us/parameters/gov/irs/social_security/taxability/combined_income_ss_fraction.yaml,sha256=Ot_YEbEGAee7qTzuaxlOMggKmXzckDwRgPJI-fO9i1I,490
 policyengine_us/parameters/gov/irs/social_security/taxability/income/revoked_deductions.yaml,sha256=X9ts8sZ5G_pfbxY7TOAqR99e0Jsn0e7pf_W2qritgw4,562
 policyengine_us/parameters/gov/irs/social_security/taxability/rate/additional.yaml,sha256=BHbmDfYtuQdcWN88fZo1GrsnwDM2c44toDRQTx_MCGg,430
 policyengine_us/parameters/gov/irs/social_security/taxability/rate/base.yaml,sha256=C1dY1-XbegpqOGxQ7gjhaB5GI0vslK2d5mbzbt6ZlKc,425
@@ -2763,7 +2764,7 @@ policyengine_us/parameters/gov/states/ri/tax/income/exemption/reduction/rate.yam
 policyengine_us/parameters/gov/states/ri/tax/income/exemption/reduction/start.yaml,sha256=7CfsGwTKRfvUHcU8HSlyimYDXLFGpdBSZerOG2v5qW4,1744
 policyengine_us/parameters/gov/states/sc/README.md,sha256=mfcM_HP6TgyFUXCJ850Im_7HvXznT4XkvMh8Jy71TNk,17
 policyengine_us/parameters/gov/states/sc/tax/income/rates.yaml,sha256=YZOSAUjZMXczR2hj37Wx3RIDHAMT9xJ-6UrKPN-iz6s,2116
-policyengine_us/parameters/gov/states/sc/tax/income/additions/additions.yaml,sha256=x1kwC567r_yWc1w9F-dYF9sGeouYWP83Sb_qFJ3LORg,1203
+policyengine_us/parameters/gov/states/sc/tax/income/additions/additions.yaml,sha256=Wo83fVIlnB78ft_gmwUn42rjGNR0i81vwh4dHiz8QPc,1245
 policyengine_us/parameters/gov/states/sc/tax/income/credits/non_refundable.yaml,sha256=wVDH6hbMbzTVi-l_hiGSxZLiPGoFI6MMVDdc3cI8kWc,811
 policyengine_us/parameters/gov/states/sc/tax/income/credits/refundable.yaml,sha256=wubOdB9mRZqdDSB5s-TomGHSnjDWRpcUqhSMGlqq0-s,774
 policyengine_us/parameters/gov/states/sc/tax/income/credits/cdcc/README.md,sha256=VAZGt1sAu_LCgaRpLFoUMOUaIBkjA5GGPgZ-9TEq0gs,34
@@ -3434,6 +3435,7 @@ policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gro
 policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/positive_gross_income.yaml,sha256=Wy5SXR4-XoOyMl0XwOt8cx8SglOKC_iaZDAa1pqG4XI,248
 policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/tax_unit_combined_income_for_social_security_taxability.yaml,sha256=1YbLjeANDXrR3BF0R0bB2ACXz-xCXsrS7reQ-tp5uPw,711
 policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/tax_unit_ss_combined_income_excess.yaml,sha256=DVfgrDfe44m91V_G2FwQXXCRXAc802D6q6zi88R6u7M,3400
+policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/test_ss_combined_income_fix.yaml,sha256=SIOP3xMACn12rOA9OLA8Pfvdb1epqf4BtZXeRz015_M,598
 policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/irs_employment_income.yaml,sha256=MBfn5bh8acdTxTu_KAeg_RDjOgJ-CHUN--dUMfd8a0k,363
 policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/alimony_expense_ald.yaml,sha256=VWBqHVnf8OIaANQ-Spt1wCivCr2YmRUL1DL1kliVatY,1251
 policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/auto_loan_interest_deduction.yaml,sha256=thZKFR7I1SX4Jj4INWvAQOz_hC2rZLTOPA5oeEyWJBg,723
@@ -4859,6 +4861,7 @@ policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/credits/rebates/r
 policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/deductions/standard/ri_standard_deduction.yaml,sha256=nvTA0THrRYC3ovYlNfZk9rXIn7Nt9C6Bg9F1f04XUPg,2191
 policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/deductions/standard/ri_standard_deduction_applicable_percentage.yaml,sha256=pi4h4Wf14zP3AOV3rsu1dNmr3AuWKFi1XVVJsJC-s2M,1103
 policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/exemption/ri_exemptions.yaml,sha256=5N9R0X6anQ_hkLcGab967-RaM2p8TPlyBnoGqWLknHQ,1079
+policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/integration.yaml,sha256=X05bpoGYgJGXKxQJORIQdqzrinDbxEHFKXnoTyyqE2Y,584
 policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/sc_income_tax_before_non_refundable_credits.yaml,sha256=LcMbiy8lielGey85bZusPA-vbAgIWuftT2bqS3GZsj0,1527
 policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/sc_income_tax_before_refundable_credits.yaml,sha256=B0jfa2ptgOsMKpAUNygrXwnw1RvVATUgq5VuZTOIcOo,425
 policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/sc_state_tax_addback.yaml,sha256=4l5DhzCuS6AsTaRL6M0cHfdJqUhgqZA_Udyb_uoeNrg,2560
@@ -4866,7 +4869,7 @@ policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/sc_taxable_income
 policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/sc_withheld_income_tax.yaml,sha256=z9JkBjNw4_6FOWWOjdIPb7GCvItBbvoRUdvC2GZ7iSY,714
 policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/sc_cdcc.yaml,sha256=awY6IA0rJ0RzH6ts3sX6a6ZM8rN4hG5MWso7cq60cVE,2278
 policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/eitc/sc_eitc.yaml,sha256=l2jgX0w33XbkDeoYm0LkPchmA2khxCtPlklX5oA3rvY,740
-policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/two_wage_earner/integration.yaml,sha256=Esc8F5DOud8gHSn_bEQ4Mnu3Mfit_1yKQni4tC7mVlA,1859
+policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/two_wage_earner/integration.yaml,sha256=PqA-DPG_EJZWmSJ7zJr20bEQaPkVPnmiIojpK7pUTCk,1831
 policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/two_wage_earner/sc_gross_earned_income.yaml,sha256=K_cXCXQuMjZ1PdfAzlf7sY87WKwsP1FkZpFU6Fbc5XI,520
 policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/two_wage_earner/sc_two_wage_earner_credit.yaml,sha256=g7lkG0UaxsskN--4vf2Yvl9ReYzYggtKaOyRfdsnC_0,2482
 policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/deductions/sc_young_child_deduction.yaml,sha256=LMmCUKWj6_Uf2BU9VsiFoI0OE3kzh0MMavfB9xX8eOY,803
@@ -5654,10 +5657,10 @@ policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/ir
 policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/earned_income/tax_unit_earned_income.py,sha256=WJGKWeqWSrjwvbDQtd1q6LTWsSghOHK0dn-WDkljqow,264
 policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/earned_income/tax_unit_earned_income_last_year.py,sha256=Sl00OIM3_izdirJ7-gZie1sVmtfacT74KyuLNWiVYhI,294
 policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/tax_exempt_social_security.py,sha256=u821MIdKYZRORepQCYKCbTtL82FoAFlx-t6iT0HDoQU,309
-policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/tax_unit_combined_income_for_social_security_taxability.py,sha256=XuaZXxgV0jh3PLaff3cdwnuBwXrwezHGR6Oifbo9nJ8,1069
+policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/tax_unit_combined_income_for_social_security_taxability.py,sha256=nFIRNtKGve9raB6hUZfZlMtPRhGDtaCuvqm32HHN6cE,1006
 policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/tax_unit_social_security.py,sha256=lgQIQOgtnvkbnDfvIFMnzryDaISDaD9VenOZNyr-Fd0,243
-policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/tax_unit_ss_combined_income_excess.py,sha256=BzxzZN1U61WqXzNS5Gk-TrkMjHNPwDCMwUjHQK-alvI,1487
-policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/tax_unit_taxable_social_security.py,sha256=QgqoYA5fZSZ5OTWiPHPevH-_FwHzJq9RxXzFrLyVcPM,2895
+policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/tax_unit_ss_combined_income_excess.py,sha256=AWj1VzfU-DzUNP_9f_dpxuSSixtwyPn6N35n34b9fGo,1409
+policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/tax_unit_taxable_social_security.py,sha256=JanN2ySey1AMdlsCGN4-RILtvkIetsMaNSL7LRJ0sqI,2817
 policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/taxable_social_security.py,sha256=KlNVAoZaB1I1I2vdPti5-hmPOFeBQA7HFBAGTqwbgwo,1326
 policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/taxable_ss_magi.py,sha256=ZtnZ79E1uv3Fy-3Sfu77_qj5ipUMw9pG2iFHLQXfe6A,1982
 policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/unemployment_insurance/tax_exempt_unemployment_compensation.py,sha256=LcfEa0LR71l0fJJ2mDykKuHMxHIwbF_ir7XJ7cDAWGM,330
@@ -8392,8 +8395,8 @@ 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-1.395.0.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,,
+policyengine_us-1.395.2.dist-info/METADATA,sha256=d_8af2ppwtc3GLG1R_3zm_nqMs8ICV7EPe5YxXCTn9k,1649
+policyengine_us-1.395.2.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.395.2.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.395.2.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.395.2.dist-info/RECORD,,