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

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

@@ -10,4 +10,4 @@
   input:
     tax_unit_earned_income: 5_000
   output:
-    ctc_phase_in_relevant_earnings: 225
+    ctc_phase_in_relevant_earnings: 375

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/irs/income/taxable_income/deductions/tax_unit_itemizes.yaml

@@ -0,0 +1,180 @@
+- name: When branching, itemization is based on tax liability
+  period: 2024
+  input:
+    gov.simulation.branch_to_determine_itemization: true
+    state_itemized_deductions: 14_000
+    state_standard_deduction: 11_000
+    tax_liability_if_itemizing: 10_000
+    tax_liability_if_not_itemizing: 1_000
+  output:
+    tax_unit_itemizes: False
+
+- name: When branching, itemization is based on tax liability, unit does not itemize
+  period: 2024
+  input:
+    gov.simulation.branch_to_determine_itemization: true
+    state_itemized_deductions: 14_000
+    state_standard_deduction: 11_000
+    tax_liability_if_itemizing: 10_000
+    tax_liability_if_not_itemizing: 11_000
+  output:
+    tax_unit_itemizes: True
+
+- name: When tax liability is equal, itemization is based on state deductions
+  period: 2024
+  input:
+    gov.simulation.branch_to_determine_itemization: true
+    state_itemized_deductions: 14_000
+    state_standard_deduction: 11_000
+    tax_liability_if_itemizing: 10_000
+    tax_liability_if_not_itemizing: 10_000
+  output:
+    tax_unit_itemizes: True
+
+- name: When tax liability is equal, itemization is based on state deductions, unit itemizes
+  period: 2024
+  input:
+    gov.simulation.branch_to_determine_itemization: true
+    state_itemized_deductions: 14_000
+    state_standard_deduction: 16_000
+    tax_liability_if_itemizing: 10_000
+    tax_liability_if_not_itemizing: 10_000
+  output:
+    tax_unit_itemizes: False
+
+- name: Without branching, itemization is based on deduction amount
+  period: 2024
+  input:
+    gov.simulation.branch_to_determine_itemization: false
+    state_itemized_deductions: 20_000
+    state_standard_deduction: 16_000
+    tax_liability_if_itemizing: 10_000
+    tax_liability_if_not_itemizing: 9_000
+    standard_deduction: 16_000
+    itemized_taxable_income_deductions: 13_000
+  output:
+    tax_unit_itemizes: False
+
+- name: Integration test which fails without tolerance in the itemization choice
+  period: 2024
+  absolute_error_margin: 0.1
+  input:
+    people:
+      person1:
+        age: 47
+        employment_income: 0.0
+        taxable_interest_income: 31428.572
+        is_tax_unit_head: true
+      person2:
+        age: 4
+        employment_income: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+      person3:
+        age: 11
+        employment_income: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+      person4:
+        age: 19
+        employment_income: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4]
+        snap: 0
+        tanf: 0
+    households:
+      household:
+        members: [person1, person2, person3, person4]
+        state_fips: 45
+  output:
+    tax_liability_if_itemizing: 0
+    tax_liability_if_not_itemizing: 0
+    itemized_taxable_income_deductions: 401
+    standard_deduction: 21_900
+    state_itemized_deductions: 401
+    state_standard_deduction: 21_900
+    tax_unit_itemizes: False
+    sc_income_tax: 0
+
+- name: Oklahoma itemization test requiring higher tolerance
+  period: 2024
+  absolute_error_margin: 0.9
+  input:
+    people:
+      person1:
+        age: 25
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        qualified_dividend_income: 94610.219
+        is_tax_unit_head: true
+      person2:
+        age: 2
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+      person3:
+        age: 8
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+      person4:
+        age: 12
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+        ok_use_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2, person3, person4]
+        state_fips: 40
+  output:
+    ok_itemized_deductions: 0
+    tax_unit_itemizes: false
+    ok_income_tax: 3_483

policyengine_us/tests/policy/baseline/gov/irs/integration/us_itemize.yaml

@@ -49,7 +49,7 @@
         members: [person1]
         state_code: IL  # state income tax that does not depend on US tax
   output:
-    state_income_tax: 4_576.4375 # = il_income_tax = (100000-2375)*0.0495
+    state_income_tax: 4_526.4375 
     adjusted_gross_income: 100_000
     taxable_income_deductions_if_not_itemizing: 12_550
     taxable_income_deductions_if_itemizing: 8_000 + 10_000

policyengine_us/tests/policy/baseline/gov/irs/social_security/taxable_social_security.yaml

@@ -0,0 +1,71 @@
+- name: Test SS taxation with zero values
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 67
+        social_security: 0
+        interest_income: 0
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+        state_code: TX
+  output:
+    # No income = no taxable SS
+    tax_unit_taxable_social_security: 0
+
+- name: Test flat 85% SS taxation with minimal parametric reform
+  period: 2024
+  input:
+    # These 3 parameter changes achieve flat 85% taxation
+    gov.irs.social_security.taxability.combined_income_ss_fraction: 1.0
+    gov.irs.social_security.taxability.threshold.base.main.SINGLE: 0
+    gov.irs.social_security.taxability.threshold.adjusted_base.main.SINGLE: 0
+    people:
+      person1:
+        age: 67
+        social_security: 20_000
+        interest_income: 0
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+        state_code: TX
+  output:
+    # With thresholds at 0 and fraction at 1.0:
+    # Combined income = 0 + 1.0 * 20k = 20k
+    # Excess over base (0) = 20k
+    # Excess over adjusted (0) = 20k
+    # Since both thresholds are 0, we're in tier 2
+    # tier2_taxable = min(0.85 * 20k + 0, 0.85 * 20k) = 17_000
+    tax_unit_taxable_social_security: 17_000
+
+- name: Test flat 85% taxation with higher benefits
+  period: 2024
+  input:
+    gov.irs.social_security.taxability.combined_income_ss_fraction: 1.0
+    gov.irs.social_security.taxability.threshold.base.main.SINGLE: 0
+    gov.irs.social_security.taxability.threshold.adjusted_base.main.SINGLE: 0
+    people:
+      person1:
+        age: 67
+        social_security: 40_000
+        interest_income: 0
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+        state_code: TX
+  output:
+    # 85% of 40_000 = 34_000
+    tax_unit_taxable_social_security: 34_000

policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/exemption/amt_exemption.yaml

@@ -0,0 +1,68 @@
+- name: No phase-out, no kiddie tax
+  period: 2022
+  input:
+    amt_income: 200_000
+    amt_kiddie_tax_applies: false
+    filer_adjusted_earnings: 400_000
+    filing_status: SINGLE
+  output:
+    # Base exemption for SINGLE in 2022 is 75,900
+    # income_excess = max(0, 200,000 - 539,900) = 0
+    # No phase-out, full exemption of 75,900
+    amt_exemption: 75_900
+
+- name: No phase-out, kiddie tax applies with low earnings
+  period: 2022
+  input:
+    amt_income: 200_000
+    amt_kiddie_tax_applies: true
+    filer_adjusted_earnings: 10_000
+    filing_status: SINGLE
+  output:
+    # Base exemption for SINGLE in 2022 is 75,900
+    # reduced_exemption = 75,900 (no phase-out)
+    # exemption_cap = 10,000 + 8,200 (child amount) = 18,200
+    # amt_exemption = min(75,900, 18,200) = 18,200
+    amt_exemption: 18_200
+
+- name: Full phase-out at high income
+  period: 2022
+  input:
+    amt_income: 1_000_000
+    amt_kiddie_tax_applies: false
+    filer_adjusted_earnings: 400_000
+    filing_status: SINGLE
+  output:
+    # Base exemption for SINGLE in 2022 is 75,900
+    # income_excess = max(0, 1,000,000 - 539,900) = 460,100
+    # exemption_phase_out = 0.25 * 460,100 = 115,025
+    # reduced_exemption = max(0, 75,900 - 115,025) = 0
+    amt_exemption: 0
+
+- name: Partial phase-out
+  period: 2022
+  input:
+    amt_income: 600_000
+    amt_kiddie_tax_applies: false
+    filer_adjusted_earnings: 400_000
+    filing_status: SINGLE
+  output:
+    # Base exemption for SINGLE in 2022 is 75,900
+    # income_excess = max(0, 600,000 - 539,900) = 60,100
+    # exemption_phase_out = 0.25 * 60,100 = 15,025
+    # reduced_exemption = max(0, 75,900 - 15,025) = 60,875
+    amt_exemption: 60_875
+
+- name: Joint filers, no phase-out
+  period: 2022
+  input:
+    amt_income: 500_000
+    amt_kiddie_tax_applies: false
+    filer_adjusted_earnings: 400_000
+    filing_status: JOINT
+  output:
+    # Base exemption for JOINT in 2022 is 118,100
+    # Phase-out starts at 1,079,800
+    # income_excess = max(0, 500,000 - 1,079,800) = 0
+    # Full exemption of 118,100
+    amt_exemption: 118_100

policyengine_us/tests/policy/baseline/gov/irs/tax/federal_income/alternative_minimum_tax/integration.yaml

@@ -0,0 +1,26 @@
+# Integration test from GitHub issue #1279
+# Validates AMT calculation against TAXSIM35
+- name: Issue 1279 - Joint filers with employment income and capital gains
+  period: 2021
+  absolute_error_margin: 1
+  input:
+    people:
+      person1:
+        age: 55
+        employment_income: 177_000
+        long_term_capital_gains: 100_000
+      person2:
+        age: 58
+        employment_income: 176_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: TX
+  output:
+    # TAXSIM35 and USI-Tax-Analyzer both produce zero AMT for this case
+    alternative_minimum_tax: 0
+    # Expected income tax from TAXSIM35
+    income_tax: 85_538

policyengine_us/tests/policy/baseline/gov/local/tx/harris/in_harris_county_tx.yaml

@@ -0,0 +1,27 @@
+- name: Household in Harris County
+  period: 2025
+  input:
+    county_str: HARRIS_COUNTY_TX
+  output:
+    in_harris_county_tx: true
+
+- name: Household in Travis County
+  period: 2025
+  input:
+    county_str: TRAVIS_COUNTY_TX
+  output:
+    in_harris_county_tx: false
+
+- name: Household in Dallas County
+  period: 2025
+  input:
+    county_str: DALLAS_COUNTY_TX
+  output:
+    in_harris_county_tx: false
+
+- name: Household in Bexar County
+  period: 2025
+  input:
+    county_str: BEXAR_COUNTY_TX
+  output:
+    in_harris_county_tx: false

policyengine_us/tests/policy/baseline/gov/local/tx/harris/rides/tx_harris_rides_eligible.yaml

@@ -0,0 +1,35 @@
+- name: Senior citizen in Harris County is eligible
+  period: 2024
+  input:
+    age: 67
+    is_disabled: false
+    county_str: HARRIS_COUNTY_TX
+  output:
+    tx_harris_rides_eligible: true
+
+- name: Disabled person under 65 in Harris County is eligible
+  period: 2024
+  input:
+    age: 45
+    is_disabled: true
+    county_str: HARRIS_COUNTY_TX
+  output:
+    tx_harris_rides_eligible: true
+
+- name: Non-disabled person under 65 in Harris County is not eligible
+  period: 2024
+  input:
+    age: 45
+    is_disabled: false
+    county_str: HARRIS_COUNTY_TX
+  output:
+    tx_harris_rides_eligible: false
+
+- name: Senior citizen not in Harris County is not eligible
+  period: 2024
+  input:
+    age: 70
+    is_disabled: false
+    county_str: TRAVIS_COUNTY_TX
+  output:
+    tx_harris_rides_eligible: false

policyengine_us/tests/policy/baseline/gov/local/tx/harris/rides/tx_harris_rides_subsidy.yaml

@@ -0,0 +1,32 @@
+- name: Eligible person receives 60% subsidy on transportation costs
+  period: 2025
+  input:
+    age: 70
+    is_disabled: false
+    county_str: HARRIS_COUNTY_TX
+    pre_subsidy_transportation_expense: 1_000
+  output:
+    tx_harris_rides_eligible: true
+    tx_harris_rides_subsidy: 600
+
+- name: Ineligible person receives no subsidy
+  period: 2025
+  input:
+    age: 40
+    is_disabled: false
+    county_str: HARRIS_COUNTY_TX
+    pre_subsidy_transportation_expense: 1_000
+  output:
+    tx_harris_rides_eligible: false
+    tx_harris_rides_subsidy: 0
+
+- name: Disabled person receives subsidy based on 40% customer payment rate
+  period: 2025
+  input:
+    age: 35
+    is_disabled: true
+    county_str: HARRIS_COUNTY_TX
+    pre_subsidy_transportation_expense: 500
+  output:
+    tx_harris_rides_eligible: true
+    tx_harris_rides_subsidy: 300  # 60% of $500

policyengine_us/tests/policy/baseline/gov/ssa/ssi/integration_tests.yaml

@@ -68,10 +68,12 @@
   output:
     is_ssi_eligible: [true, false, true]
     # Spouse's countable: $2,000 - $20 - $65 - $957.50 = $957.50/month = $11,490/year
-    # PolicyEngine deems all of spouse's countable income (doesn't subtract spouse allowance)
+    # Since $11,490 > $5,796 (couple - individual FBR diff), deeming applies
+    # With deeming, use couple FBR: $1,450/month = $17,400/year
     ssi_income_deemed_from_ineligible_spouse: [11_490, 0, 0]
     ssi_countable_income: [11_490, 0, 0]
-    ssi: [114, 0, 11_604]  # Adult1: $11,604 - $11,490 = $114; Child gets full FBR
+    # Adult1 SSI: $17,400 (couple FBR) - $11,490 (countable) = $5,910
+    ssi: [5_910, 0, 11_604]  # Adult1: $5,910 with couple rate; Child gets full FBR
 
 - name: Case 3 - Both adults healthy with income + disabled child
   period: 2025
@@ -217,12 +219,14 @@
   output:
     is_ssi_eligible: [true, false, true]
     # Spouse's countable: $5,000 - $20 - $65 - $2,457.50 = $2,457.50/month = $29,490/year
-    # PolicyEngine deems all countable income without subtracting spouse allowance
+    # Since $29,490 > $5,796 (couple - individual FBR diff), deeming applies
+    # With deeming, use couple FBR: $1,450/month = $17,400/year
+    # Adult1 SSI: $17,400 (couple FBR) - $29,490 (countable) = -$12,090, capped at $0
     ssi_income_deemed_from_ineligible_spouse: [29_490, 0, 0]
     # Parent income deeming to child also gets high amount
     ssi_unearned_income_deemed_from_ineligible_parent: [0, 0, 17_886]
     ssi_countable_income: [29_490, 0, 17_646]
-    ssi: [0, 0, 0]  # Both disabled members have too much deemed income
+    ssi: [0, 0, 0]  # Both disabled members have countable income exceeding FBR
 
 - name: Case 7 - Illinois single parent with $9,600 income + healthy child
   period: 2024-01
@@ -254,3 +258,145 @@
     ssi_countable_income: [357.50, 0]
     ssi_amount_if_eligible: [943, 943]
     ssi: [585.50, 0]
+
+- name: Case 8 - Deeming applies, benefit capped at individual FBR
+  period: 2025-01
+  input:
+    people:
+      adult1:
+        age: 55
+        is_disabled: false
+        employment_income: 967 * 12  # $967/month
+      adult2:
+        age: 60
+        is_disabled: true
+        employment_income: 0
+    tax_units:
+      tax_unit:
+        members: [adult1, adult2]
+    marital_units:
+      marital_unit:
+        members: [adult1, adult2]
+    households:
+      household:
+        members: [adult1, adult2]
+        state_code: NC
+  output:
+    is_ssi_eligible: [false, true]
+    # Step 1: Check if deeming applies
+    # Adult1 gross income: $967/month > $483 threshold → Deeming applies
+    #
+    # Step 2: Calculate deemed income
+    # Combined income: $967/month earned
+    # Apply exclusions: $967 - $20 (general) - $65 (earned) = $882
+    # Take half: $882 / 2 = $441/month
+    # Adult2 alone countable: $0
+    # Deemed income = $441 - $0 = $441/month
+    ssi_income_deemed_from_ineligible_spouse: [0, 441]
+    ssi_countable_income: [0, 441]
+    #
+    # Step 3: Calculate benefit
+    # Use couple FBR (deeming applies): $1,450/month
+    # Benefit before cap: $1,450 - $441 = $1,009/month
+    # Cap at individual FBR: min($1,009, $967) = $967/month
+    # Note: This demonstrates the cap is necessary when spouse's gross income
+    # is just above $483, resulting in low countable income after exclusions
+    ssi: [0, 967] 
+
+- name: Case 9 - Deeming applies without child
+  period: 2025-01
+  input:
+    people:
+      adult1:
+        age: 41
+        is_disabled: false
+        employment_income: 3_000 * 12  # $3,000/month
+      adult2:
+        age: 40
+        is_disabled: true
+        employment_income: 0
+    tax_units:
+      tax_unit:
+        members: [adult1, adult2]
+    marital_units:
+      marital_unit:
+        members: [adult1, adult2]
+    households:
+      household:
+        members: [adult1, adult2]
+        state_code: NC
+  output:
+    is_ssi_eligible: [false, true]
+    # Step 1: No child allocation (no child present)
+    # Adult1 gross income: $3,000/month (no reduction)
+    #
+    # Step 2: Check if deeming applies
+    # Adult1 gross income: $3,000 > $483 threshold → Deeming applies
+    #
+    # Step 3: Calculate deemed income
+    # Combined income: $3,000/month earned
+    # Apply exclusions: $3,000 - $20 (general) - $65 (earned) = $2,915
+    # Take half: $2,915 / 2 = $1,457.50/month
+    # Adult2 alone countable: $0
+    # Deemed income = $1,457.50 - $0 = $1,457.50/month
+    ssi_income_deemed_from_ineligible_spouse: [0, 1_457.50]
+    ssi_countable_income: [0, 1_457.50]
+    #
+    # Step 4: Calculate benefit
+    # Use couple FBR (deeming applies): $1,450/month
+    # Benefit before cap: $1,450 - $1,457.50 = -$7.50 (negative)
+    # Benefit capped at $0 (cannot be negative)
+    ssi: [0, 0]
+
+- name: Case 10 - Deeming applies with child allocation (compare to Case 9)
+  period: 2025-01
+  input:
+    people:
+      adult1:
+        age: 41
+        is_disabled: false
+        employment_income: 3_000 * 12  # $3,000/month
+      adult2:
+        age: 40
+        is_disabled: true
+        employment_income: 0
+      child:
+        age: 12
+        is_disabled: false
+        employment_income: 0
+    tax_units:
+      tax_unit:
+        members: [adult1, adult2, child]
+    marital_units:
+      marital_unit:
+        members: [adult1, adult2, child]
+    households:
+      household:
+        members: [adult1, adult2, child]
+        state_code: NC
+  output:
+    is_ssi_eligible: [false, true, false]
+    # Step 1: Apply child allocation
+    # Child allocation: $1,450 (couple FBR) - $967 (individual FBR) = $483/month
+    # Child has $0 income, so full $483 allocation applies
+    # Adult1 earned after child allocation: $3,000 - $483 = $2,517/month
+    #
+    # Step 2: Check if deeming applies
+    # Adult1 income after child allocation: $2,517 > $483 threshold → Deeming applies
+    #
+    # Step 3: Calculate deemed income
+    # Combined income: $2,517/month earned (after child allocation)
+    # Apply exclusions: $2,517 - $20 (general) - $65 (earned) = $2,432
+    # Take half: $2,432 / 2 = $1,216/month
+    # Adult2 alone countable: $0
+    # Deemed income = $1,216 - $0 = $1,216/month
+    ssi_income_deemed_from_ineligible_spouse: [0, 1_216, 0]
+    ssi_countable_income: [0, 1_216, 0]
+    #
+    # Step 4: Calculate benefit
+    # Use couple FBR (deeming applies): $1,450/month
+    # Benefit before cap: $1,450 - $1,216 = $234/month
+    # Cap at individual FBR: min($234, $967) = $234 (no cap needed)
+    # Note: Compare to Case 9 - child allocation ($483) reduces deemed income,
+    # changing result from $0 to $234/month
+    ssi: [0, 234, 0]

policyengine_us/tests/policy/baseline/gov/states/ca/chhs/is_ca_medicaid_immigration_status_eligible.yaml

@@ -0,0 +1,44 @@
+- name: In 2020, children under 19 are eligible
+  period: 2020
+  input:
+    age: 18
+    is_pregnant: false
+    state_code: CA
+  output:
+    is_ca_medicaid_immigration_status_eligible: true
+
+- name: In 2020, adults over 50 are ineligible
+  period: 2020
+  input:
+    age: 50
+    is_pregnant: false
+    state_code: CA
+  output:
+    is_ca_medicaid_immigration_status_eligible: false
+
+- name: In 2020, adults over 26 are ineligible
+  period: 2020
+  input:
+    age: 26
+    is_pregnant: false
+    state_code: CA
+  output:
+    is_ca_medicaid_immigration_status_eligible: false
+
+- name: Pregnant adults are eligible
+  period: 2020
+  input:
+    age: 26
+    is_pregnant: true
+    state_code: CA
+  output:
+    is_ca_medicaid_immigration_status_eligible: true
+
+- name: In 2024, adults over 26 are ineligible
+  period: 2024
+  input:
+    age: 26
+    is_pregnant: false
+    state_code: CA
+  output:
+    is_ca_medicaid_immigration_status_eligible: true