policyengine-us 1.397.1__py3-none-any.whl → 1.397.2__py3-none-any.whl

policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/min_children_for_ss_taxes_minus_eitc.yaml

@@ -3,7 +3,6 @@ values:
   2013-01-01: 3
 metadata:
   unit: person
-  period: year
   label: Minimum children to consider Social Security taxes minus EITC in refundable CTC
   reference:
     - title: 26 U.S. Code § 24(d)(1)(B)(i)

policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/rate.yaml

@@ -3,7 +3,6 @@ values:
   2013-01-01: 0.15
 metadata:
   unit: /1
-  period: year
   label: CTC refundable phase-in rate
   reference:
     - title: 26 U.S. Code § 24(d)(1)(B)(i)

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

@@ -18,4 +18,4 @@
   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
+    tax_unit_combined_income_for_social_security_taxability: 40_000

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

@@ -172,5 +172,5 @@
         state_fips: 26
   output:
     mi_household_resources: 0
-    mi_home_heating_credit: 441
-    mi_income_tax: -441
+    mi_home_heating_credit: 410
+    mi_income_tax: -410

policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in.py

@@ -13,7 +13,13 @@ class ctc_phase_in(Variable):
 
         ctc = parameters(period).gov.irs.credits.ctc
 
-        relevant_earnings = tax_unit("ctc_phase_in_relevant_earnings", period)
+        earnings = tax_unit("tax_unit_earned_income", period)
+        earnings_over_threshold = max_(
+            0, earnings - ctc.refundable.phase_in.threshold
+        )
+        relevant_earnings = (
+            earnings_over_threshold * ctc.refundable.phase_in.rate
+        )
         # The other part of the "lesser of" statement is: "the amount by which [the non-refundable CTC]
         # would increase if [tax liability] increased by tax_increase", where tax_increase is the greater of:
         # - the phase-in amount

{policyengine_us-1.397.1.dist-info → policyengine_us-1.397.2.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.397.1
+Version: 1.397.2
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.397.1.dist-info → policyengine_us-1.397.2.dist-info}/RECORD

@@ -546,8 +546,8 @@ policyengine_us/parameters/gov/irs/credits/ctc/refundable/README.md,sha256=QnNQo
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/fully_refundable.yaml,sha256=68AypXVeI6cfgPYc91ml_QkgS11gUS-bSr977ThVsI0,315
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/individual_max.yaml,sha256=ifdQ0fDJGxAhgqgrgItp8C-QfpBtDVX-Mb6Tv_fyRzk,1569
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/README.md,sha256=P8VBDUjxgFm-0laBKluhgiASX8YRfNQPUdLDC2uZbMY,11
-policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/min_children_for_ss_taxes_minus_eitc.yaml,sha256=8D82wfPNccQGyv9Y2cv1Jgz-w6brLbMLVtOy3YfUNXQ,433
-policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/rate.yaml,sha256=FO0YjPl__IdxsGk2lNMxmuxebEM-wt3G8ODzWuukzKI,270
+policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/min_children_for_ss_taxes_minus_eitc.yaml,sha256=ASRtN0qrsbXTbKWgMmEe-mxs2Xa2Xq_wTxKI66jJ0-Q,418
+policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/rate.yaml,sha256=BAF7qe9_C7-74MDfCTD7TIGdAwZGdiCFMv0x4wtvSWE,255
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/threshold.yaml,sha256=mt_fl9bNufetWofPq3jlfXxgXIFsiR9poYa8hHFChGc,601
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/social_security/README.md,sha256=htok4YcXCdYFwOsxNtEtU4P9Ykf2yDrpa2DPFyww9JE,18
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/social_security/add.yaml,sha256=JHAcL3X964dVgSqLKdAQslYYGGER8G7bYWXSuuwZ2Ag,529
@@ -3379,7 +3379,6 @@ policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/phase_out/arpa/ctc_arp
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/phase_out/arpa/ctc_arpa_uncapped_phase_out.yaml,sha256=GCj2CowmDh2CPIZ77BCuqvxYdZ7EJcVsstUkA3DPlCA,773
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_limiting_tax_liability.yaml,sha256=lDTc0mMp1bMAuyDi8UfQ6DymEG4N64CRUqvj1EjhM6c,254
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_phase_in.yaml,sha256=ivHhR7v2ZMzgj7kIn5Xo0uDkJuvqjLD8EHWvCHIQv0k,1319
-policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_phase_in_relevant_earnings.yaml,sha256=zOWDgxLgEKxzXECcHabZI343WiuqNc2MSgeMVvdPWzc,277
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_refundable_maximum.yaml,sha256=1eEhfK4l_B4wT-KRoR9qkby6YYZPq8Z1SxWgCHOqOIo,582
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_social_security_tax.yaml,sha256=0IVQeD-OuJhVLvQqkJewP_erb46w_FySnFFAL3I_7D4,1120
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_value.yaml,sha256=qWA5ci-0JxMnlQFe37FrzcYW58t3C-E6eeZR7uJ481E,1704
@@ -3436,7 +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/test_ss_combined_income_fix.yaml,sha256=tBQbJwVzRgbqN9tEFI5ZjwYymUam1_LeQJ3oOCoHqB4,599
 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
@@ -4386,7 +4385,7 @@ policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/de
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_deductions.yaml,sha256=fzwp9dR2OGXKkVcsrKH0gYcm9w7G2-J5QYeC9rkNDCs,853
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_itemized_deductions_pre_phaseout.yaml,sha256=PkfFZD-onn61NDMLLyOqjKfMpvF9yJX29yohrxVczPY,2649
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_personal_exemption.yaml,sha256=_1zotldxxQnuLrwel8mITwMXdNdNn-mmlOBSHzhDOHQ,1256
-policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/integration.yaml,sha256=qsOVFORBYHmLK0gQGsYQ59ZbVPMBAsJbMHtAycRi4Nw,5111
+policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/integration.yaml,sha256=WV6_i25TKAKk_nClEns-ycBM-KBuorBQiL23-8YX7b4,5111
 policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_household_resources.yaml,sha256=Ln1QcNLW29Xgsfy7dxsNIEvs3R4YM5ACSOaXXJGAz1E,636
 policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_income_tax_before_non_refundable_credits.yaml,sha256=SvWn5J3CYM-KFP1poILHcuIeXlGkx5-bylXQ1pQ0df4,367
 policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_income_tax_before_refundable_credits.yaml,sha256=YtMBF7eVrR-lZoU6axbiBgv-qcS3aZoXFBbS2j5PQI8,429
@@ -5547,8 +5546,7 @@ policyengine_us/variables/gov/irs/credits/ctc/phase_out/arpa/ctc_arpa_phase_out_
 policyengine_us/variables/gov/irs/credits/ctc/phase_out/arpa/ctc_arpa_phase_out_threshold.py,sha256=qyQDZt0y7z5P1_gjFB0giSSdRXa1nJGBNEhnya-sDuU,437
 policyengine_us/variables/gov/irs/credits/ctc/phase_out/arpa/ctc_arpa_uncapped_phase_out.py,sha256=zUnbfmfE3QUFG034ZFIWQUCpqCFae9v2NZIqUAiX3HE,1000
 policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_limiting_tax_liability.py,sha256=B3O-6-cUFCjYYav-33IzPecj3gxKpuzCM-5Qp-CHGrg,1176
-policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in.py,sha256=6RAtIsY76Te3ahM8roDazjhQdmN8CtJoQgkLLH5EG0k,1257
-policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in_relevant_earnings.py,sha256=hpFDU12BIMlhs5ifnKigYfjVamD3ZJWk_zfxnJiCKW8,666
+policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in.py,sha256=hEAk_KyVnFowPOH07w1n7K16nK-7kV631RZg77sgMAc,1457
 policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_refundable_maximum.py,sha256=O41qkbyC2ywa2OZVA-MnFwSn9e682DM0HQ35ipw95sI,1182
 policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_social_security_tax.py,sha256=oONNa6D5UBuTBN3z5xU0fkGPrnEq-27OE7jhkFatTpk,547
 policyengine_us/variables/gov/irs/credits/ctc/refundable/refundable_ctc.py,sha256=44Q68rgJ53oU88oT9yDyxr0f4il1Ooukfj1FdAVK-SA,1726
@@ -8397,8 +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-1.397.1.dist-info/METADATA,sha256=mBo97LtJ9xCVE_ty_jgbqHyClcPdy5Z-9NsvZRQSE88,1649
-policyengine_us-1.397.1.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.397.1.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.397.1.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.397.1.dist-info/RECORD,,
+policyengine_us-1.397.2.dist-info/METADATA,sha256=yDVKSbXNNjaTxQkGYkneqSuZ8D4fOfA-IKk2sv8lgE4,1649
+policyengine_us-1.397.2.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.397.2.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.397.2.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.397.2.dist-info/RECORD,,

policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_phase_in_relevant_earnings.yaml

@@ -1,13 +0,0 @@
-- name: Income below threshold
-  period: 2023
-  input:
-    tax_unit_earned_income: 1_000
-  output:
-    ctc_phase_in_relevant_earnings: 0
-
-- name: Income above threshold
-  period: 2023
-  input:
-    tax_unit_earned_income: 5_000
-  output:
-    ctc_phase_in_relevant_earnings: 225

policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in_relevant_earnings.py

@@ -1,22 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class ctc_phase_in_relevant_earnings(Variable):
-    value_type = float
-    entity = TaxUnit
-    label = "Relevant earnings for the CTC phase-in"
-    unit = USD
-    definition_period = YEAR
-    reference = "https://www.law.cornell.edu/uscode/text/26/24#d"
-
-    def formula(tax_unit, period, parameters):
-
-        ctc = parameters(period).gov.irs.credits.ctc
-
-        earnings = tax_unit("tax_unit_earned_income", period)
-        earnings_over_threshold = max_(
-            0, earnings - ctc.refundable.phase_in.threshold
-        )
-        return (
-            earnings_over_threshold * ctc.refundable.phase_in.rate
-        )