policyengine-us 1.397.1__py3-none-any.whl → 1.441.3__py3-none-any.whl

policyengine_us/parameters/gov/states/tx/uct/lifeline/supplement.yaml

@@ -0,0 +1,10 @@
+description: Texas provides an additional Lifeline supplement for eligible individuals of this amount.
+values:
+  2014-01-01: 3.5
+metadata:
+  period: month
+  unit: currency-USD
+  label: Texas Lifeline supplement amount
+  reference:
+    - title: 16 Tex. Admin. Code § 26.412 - Lifeline Service Program (f)(1)(c)
+      href: https://www.law.cornell.edu/regulations/texas/16-Tex-Admin-Code-SS-26-412

policyengine_us/parameters/gov/states/va/tax/income/credits/non_refundable.yaml

@@ -1,12 +1,16 @@
-description: Virginia non-refundable tax credits.
+description: Virginia provides the following non-refundable tax credits.
 values:
   2021-01-01:
     - va_non_refundable_eitc
+    - va_rebate
+  2022-01-01:
+    - va_non_refundable_eitc
   2023-01-01:
     - va_non_refundable_eitc
     - va_rebate
   2025-01-01:
     - va_non_refundable_eitc
+
 metadata:
   unit: list
   period: year

policyengine_us/parameters/gov/states/va/tax/income/rebate/amount.yaml

@@ -19,12 +19,22 @@ metadata:
   # House Bill 1600 reauthorized rebate for tax year 2024
 
 JOINT:
+  2021-01-01: 500
+  2022-01-01: 0
   2023-01-01: 400
 SINGLE:
+  2021-01-01: 250
+  2022-01-01: 0
   2023-01-01: 200
 SEPARATE:
+  2021-01-01: 250
+  2022-01-01: 0
   2023-01-01: 200
 HEAD_OF_HOUSEHOLD:
+  2021-01-01: 250
+  2022-01-01: 0
   2023-01-01: 200
 SURVIVING_SPOUSE:
+  2021-01-01: 250
+  2022-01-01: 0
   2023-01-01: 200

policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml

@@ -16,3 +16,5 @@ values:
     - pr_low_income_credit
     - pr_compensatory_low_income_credit
     - pr_earned_income_credit
+    - refundable_american_opportunity_credit
+    - pr_refundable_ctc

policyengine_us/parameters/gov/territories/pr/tax/income/tax_rate/amount.yaml

@@ -0,0 +1,35 @@
+description: Puerto Rico taxes individuals at this rate structure.
+# NOTE: no separate thresholds given by the tax reference for separate filing statuses
+# NOTE: no more recent tax rates since 2012 found in legal and tax code
+brackets:
+  - threshold: 
+      2012-12-31: 0
+    rate:
+      2012-12-31: 0
+  - threshold:
+      2012-12-31: 9_000
+    rate:
+      2012-12-31: 0.07
+  - threshold:
+      2012-12-31: 25_000
+    rate:
+      2012-12-31: 0.14
+  - threshold:
+      2012-12-31: 41_500
+    rate:
+      2012-12-31: 0.25
+  - threshold:
+      2012-12-31: 61_500
+    rate:
+      2012-12-31: 0.33
+metadata:
+  rate_unit: /1
+  threshold_unit: currency_USD
+  type: marginal_rate
+  label: Puerto Rico tax rate
+  period: year
+  reference:
+    - title: Schedule CT Individual, Earned Income Credit, 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=19
+    - title: P.R. Laws tit. 13, § 30061 (a)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/age_threshold/older.yaml

@@ -0,0 +1,14 @@
+description: Puerto Rico provides a dependent exemption amount for eligible dependents at or above this age. 
+
+values: 
+  2023-01-01: 65
+
+metadata:
+  unit: year
+  period: year
+  label: Puerto Rico dependent older age limit
+  reference:
+    - title: P.R. Laws tit. 13, § 30138 (c)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/
+    - title: Gov. of Puerto Rico Individual Income Tax Return Instructions 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=28

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/age_threshold/student.yaml

@@ -0,0 +1,14 @@
+description: Puerto Rico provides a dependent exemption amount for eligible student dependents below this age. 
+
+values: 
+  2023-01-01: 26
+
+metadata:
+  unit: year
+  period: year
+  label: Puerto Rico full time student dependent age limit
+  reference:
+    - title: P.R. Laws tit. 13, § 30138 (c)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/
+    - title: Gov. of Puerto Rico Individual Income Tax Return Instructions 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=28

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/age_threshold/younger.yaml

@@ -0,0 +1,14 @@
+description: Puerto Rico provides a dependent exemption amount for eligible dependents below this age.
+
+values: 
+  2023-01-01: 21
+
+metadata:
+  unit: year
+  period: year
+  label: Puerto Rico dependent younger age limit
+  reference:
+    - title: P.R. Laws tit. 13, § 30138 (c)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/
+    - title: Gov. of Puerto Rico Individual Income Tax Return Instructions 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=28

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/income_limit/nonstudent.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico limits the dependent exemption to non-students with gross income below this amount.
+values: 
+  2023-01-01: 2_500
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico dependent exemption income limit for non-students
+  reference:
+    - title: Gov. of Puerto Rico Individual Income Tax Return Instructions 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=28
+    - title: P.R. Laws tit. 13, § 30138 (b)(1)(i)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/income_limit/student.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico limits the dependent exemption to students with gross income below this amount.
+values: 
+  2023-01-01: 7_500
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico dependent exemption income limit for students
+  reference:
+    - title: Gov. of Puerto Rico Individual Income Tax Return Instructions 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=28
+    - title: P.R. Laws tit. 13, § 30138 (b)(1)(ii)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/personal.yaml

@@ -0,0 +1,23 @@
+description: Puerto Rico provides the following personal exemption amount, based on filing status.
+SINGLE:
+  2023-01-01: 3_500
+JOINT:
+  2023-01-01: 7_000
+SEPARATE:
+  2023-01-01: 3_500
+SURVIVING_SPOUSE:
+  2023-01-01: 7_000
+HEAD_OF_HOUSEHOLD:
+  2023-01-01: 3_500
+## Legal code only specifies values for joint, single, and separate filing statuses
+metadata:
+  unit: currency-USD
+  period: year
+  breakdown:
+    - filing_status
+  label: Puerto Rico personal exemption amount
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2
+    - title: P.R. Laws tit. 13, § 30138 (a)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/veteran.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico provides the following exemption amount for each veteran in the household.
+values: 
+  2023-01-01: 1_500
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico veteran exemption amount
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2
+    - title: P.R. Laws tit. 13, § 30138 (a)(2)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/

policyengine_us/parameters/gov/usda/school_meals/amount/nslp.yaml

@@ -7,48 +7,66 @@ CONTIGUOUS_US:
     2021-07-01: 0.35
     2022-07-01: 0.37
     2023-07-01: 0.40
+    2024-07-01: 0.42
+    2025-01-01: 0.46
   REDUCED:
     2020-07-01: 3.11
     2021-07-01: 3.26
     2022-07-01: 3.53
     2023-07-01: 3.85
+    2024-07-01: 4.03
+    2025-01-01: 4.20
   FREE:
     2020-07-01: 3.51
     2021-07-01: 3.66
     2022-07-01: 3.93
     2023-07-01: 4.25
+    2024-07-01: 4.43
+    2025-01-01: 4.60
 AK:
   PAID:
     2020-07-01: 0.54
     2021-07-01: 0.57
     2022-07-01: 0.61
     2023-07-01: 0.66
+    2024-07-01: 0.69
+    2025-01-01: 0.71
   REDUCED:
     2020-07-01: 5.30
     2021-07-01: 5.54
     2022-07-01: 5.97
     2023-07-01: 6.50
+    2024-07-01: 6.78
+    2025-01-01: 7.05
   FREE:
     2020-07-01: 5.70
     2021-07-01: 5.94
     2022-07-01: 6.37
     2023-07-01: 6.90
+    2024-07-01: 7.18
+    2025-01-01: 7.45
 HI:
   PAID:
     2020-07-01: 0.39
     2021-07-01: 0.41
     2022-07-01: 0.44
     2023-07-01: 0.53
+    2024-07-01: 0.55
+    2025-01-01: 0.57
   REDUCED:
     2020-07-01: 3.71
     2021-07-01: 3.88
     2022-07-01: 4.20
     2023-07-01: 5.14
+    2024-07-01: 5.36
+    2025-01-01: 5.58
   FREE:
     2020-07-01: 4.11
     2021-07-01: 4.28
     2022-07-01: 4.60
     2023-07-01: 5.54
+    2024-07-01: 5.76
+    2025-01-01: 5.98
 
 metadata:
   unit: currency-USD
@@ -59,6 +77,13 @@ metadata:
       href: https://www.federalregister.gov/documents/2021/07/16/2021-15107/national-school-lunch-special-milk-and-school-breakfast-programs-national-average-paymentsmaximum
     - title: National School Lunch, Special Milk, and School Breakfast Programs, National Average Payments/Maximum Reimbursement Rates - 2022
       href: https://www.federalregister.gov/documents/2022/07/26/2022-15892/national-school-lunch-special-milk-and-school-breakfast-programs-national-average-paymentsmaximum
+    - title: National School Lunch, Special Milk, and School Breakfast Programs, National Average Payments/Maximum Reimbursement Rates - 2023
+      href: https://www.federalregister.gov/documents/2023/07/07/2023-14313/national-school-lunch-special-milk-and-school-breakfast-programs-national-average-paymentsmaximum
+    - title: National School Lunch, Special Milk, and School Breakfast Programs, National Average Payments/Maximum Reimbursement Rates - 2024
+      href: https://www.regulations.gov/document/FNS-2024-0022-0001
+    - title: National School Lunch, Special Milk, and School Breakfast Programs, National Average Payments/Maximum Reimbursement Rates - 2025
+      href: https://www.govinfo.gov/content/pkg/FR-2025-07-24/pdf/2025-13879.pdf#page=3
+
   period: day
   label: National School Lunch Program value
   breakdown:

policyengine_us/parameters/gov/usda/school_meals/amount/sbp.yaml

@@ -7,48 +7,66 @@ CONTIGUOUS_US:
     2021-07-01: 0.33
     2022-07-01: 0.35
     2023-07-01: 0.38
+    2024-07-01: 0.39
+    2025-01-01: 0.40
   REDUCED:
     2020-07-01: 1.59
     2021-07-01: 1.67
     2022-07-01: 1.81
     2023-07-01: 1.98
+    2024-07-01: 2.07
+    2025-01-01: 2.16
   FREE:
     2020-07-01: 1.89
     2021-07-01: 1.97
     2022-07-01: 2.11
     2023-07-01: 2.28
+    2024-07-01: 2.37
+    2025-01-01: 2.46
 AK:
   PAID:
     2020-07-01: 0.49
     2021-07-01: 0.50
     2022-07-01: 0.54
     2023-07-01: 0.58
+    2024-07-01: 0.60
+    2025-01-01: 0.62
   REDUCED:
     2020-07-01: 2.73
     2021-07-01: 2.85
     2022-07-01: 3.08
     2023-07-01: 3.36
+    2024-07-01: 3.50
+    2025-01-01: 3.65
   FREE:
     2020-07-01: 3.03
     2021-07-01: 3.15
     2022-07-01: 3.38
     2023-07-01: 3.66
+    2024-07-01: 3.80
+    2025-01-01: 3.95
 HI:
   PAID:
     2020-07-01: 0.37
     2021-07-01: 0.38
     2022-07-01: 0.40
     2023-07-01: 0.47
+    2024-07-01: 0.49
+    2025-01-01: 0.51
   REDUCED:
     2020-07-01: 1.91
     2021-07-01: 1.99
     2022-07-01: 2.16
     2023-07-01: 2.65
+    2024-07-01: 2.76
+    2025-01-01: 2.88
   FREE:
     2020-07-01: 2.21
     2021-07-01: 2.29
     2022-07-01: 2.46
     2023-07-01: 2.95
+    2024-07-01: 3.06
+    2025-01-01: 3.18
 
 metadata:
   unit: currency-USD
@@ -61,6 +79,10 @@ metadata:
       href: https://www.federalregister.gov/documents/2022/07/26/2022-15892/national-school-lunch-special-milk-and-school-breakfast-programs-national-average-paymentsmaximum
     - title: National School Lunch, Special Milk, and School Breakfast Programs, National Average Payments/Maximum Reimbursement Rates - 2023
       href: https://www.federalregister.gov/documents/2023/07/07/2023-14313/national-school-lunch-special-milk-and-school-breakfast-programs-national-average-paymentsmaximum
+    - title: National School Lunch, Special Milk, and School Breakfast Programs, National Average Payments/Maximum Reimbursement Rates - 2024
+      href: https://www.regulations.gov/document/FNS-2024-0022-0001
+    - title: National School Lunch, Special Milk, and School Breakfast Programs, National Average Payments/Maximum Reimbursement Rates - 2025
+      href: https://www.govinfo.gov/content/pkg/FR-2025-07-24/pdf/2025-13879.pdf#page=4
   period: day
   label: School Breakfast Program value
   breakdown:

policyengine_us/parameters/gov/usda/snap/asset_test/limit.yaml

@@ -24,6 +24,8 @@ standard:
       reference:
         - title: SNAP - Fiscal Year 2025 Cost-of-Living Adjustments
           href: https://fns-prod.azureedge.us/sites/default/files/resource-files/snap-cola-fy25.pdf#page=6
+        - title: SNAP - Fiscal Year 2026 Cost-of-Living Adjustments
+          href: https://fns-prod.azureedge.us/sites/default/files/resource-files/snap-cola-fy26memo.pdf#page=7
 
 elderly_disabled:
   description: Maximum value of SNAP-visible assets for households with elderly or disabled members
@@ -50,6 +52,8 @@ elderly_disabled:
       reference:
         - title: SNAP - Fiscal Year 2025 Cost-of-Living Adjustments, Supplemental Nutrition Assistance Program Maximum Asset Limits
           href: https://fns-prod.azureedge.us/sites/default/files/resource-files/snap-cola-fy25.pdf#page=6
+        - title: SNAP - Fiscal Year 2026 Cost-of-Living Adjustments
+          href: https://fns-prod.azureedge.us/sites/default/files/resource-files/snap-cola-fy26memo.pdf#page=7
 
 metadata:
   unit: currency-USD

policyengine_us/parameters/gov/usda/snap/income/deductions/allowed.yaml

@@ -7,7 +7,6 @@ values:
     - snap_child_support_deduction
     - snap_excess_medical_expense_deduction
     - snap_excess_shelter_expense_deduction
-    - snap_self_employment_expense_deduction
 metadata:
   reference:
     - title: United States Code, Title 7, Subsection 2014(e)

policyengine_us/parameters/gov/usda/snap/income/deductions/excess_shelter_expense/cap.yaml

@@ -12,6 +12,7 @@ CONTIGUOUS_US:
   2022-10-01: 624
   2023-10-01: 672
   2024-10-01: 712
+  2025-10-01: 744
 AK_URBAN:
   1996-08-22: 429
   1997-01-01: 434
@@ -24,6 +25,7 @@ AK_URBAN:
   2022-10-01: 996
   2023-10-01: 1_073
   2024-10-01: 1_137
+  2025-10-01: 1_189
 AK_RURAL_1:
   1996-08-22: 429
   1997-01-01: 434
@@ -36,6 +38,7 @@ AK_RURAL_1:
   2022-10-01: 996
   2023-10-01: 1_073
   2024-10-01: 1_137
+  2025-10-01: 1_189
 AK_RURAL_2:
   1996-08-22: 429
   1997-01-01: 434
@@ -48,6 +51,7 @@ AK_RURAL_2:
   2022-10-01: 996
   2023-10-01: 1_073
   2024-10-01: 1_137
+  2025-10-01: 1_189
 GU:
   1996-08-22: 300
   1997-01-01: 304
@@ -60,6 +64,7 @@ GU:
   2022-10-01: 732
   2023-10-01: 789
   2024-10-01: 835
+  2025-10-01: 873
 HI:
   1996-08-22: 353
   1997-01-01: 357
@@ -72,6 +77,7 @@ HI:
   2022-10-01: 840
   2023-10-01: 905
   2024-10-01: 959
+  2025-10-01: 1_003
 VI:
   1996-08-22: 182
   1997-01-01: 184
@@ -84,6 +90,7 @@ VI:
   2022-10-01: 492
   2023-10-01: 529
   2024-10-01: 561
+  2025-10-01: 586
 
 metadata:
   unit: currency-USD
@@ -103,6 +110,8 @@ metadata:
       href: https://fns-prod.azureedge.us/sites/default/files/media/file/FY24-Maximum-Allotments-and-Deductions.pdf
     - title: SNAP - Fiscal Year 2025 Cost-of-Living Adjustments, Supplemental Nutrition Assistance Program Deductions, Maximum Excess Shelter Deductions
       href: https://fns-prod.azureedge.us/sites/default/files/resource-files/snap-cola-fy25.pdf#page=5
+    - title: SNAP - Fiscal Year 2026 Cost-of-Living Adjustments
+      href: https://fns-prod.azureedge.us/sites/default/files/resource-files/snap-cola-fy26memo.pdf#page=6
   breakdown:
     - snap_region
   uprating: gov.usda.snap.uprating

policyengine_us/parameters/gov/usda/snap/income/deductions/excess_shelter_expense/homeless/deduction.yaml

@@ -36,6 +36,12 @@ values:
       reference:
         - title: SNAP - Fiscal Year 2025 Cost-of-Living Adjustments, Supplemental Nutrition Assistance Program Deductions, Maximum Excess Shelter Deductions
           href: https://fns-prod.azureedge.us/sites/default/files/resource-files/snap-cola-fy25.pdf#page=5
+  2025-10-01:
+    value: 198.99
+    metadata:
+      reference:
+        - title: SNAP - Fiscal Year 2026 Cost-of-Living Adjustments
+          href: https://fns-prod.azureedge.us/sites/default/files/resource-files/snap-cola-fy26memo.pdf#page=6
 
 
 metadata: