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

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

@@ -59,3 +59,53 @@
         state_fips: 6
   output:
     ca_income_tax: 791_292
+
+- name: 0-CA.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        unemployment_compensation: 5440.0
+        qualified_dividend_income: 4.3401766
+        long_term_capital_gains: 27410.084
+        taxable_interest_income: 113.7181
+        is_tax_unit_head: true
+      person2:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        qualified_dividend_income: 4.3401766
+        long_term_capital_gains: 27410.084
+        taxable_interest_income: 113.7181
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_fips: 6
+  output:
+    ca_income_tax: 371

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.yaml

@@ -0,0 +1,64 @@
+- name: Joint with one eligible care worker, lower amount
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+        is_tax_unit_head: true
+      person2:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        tax_unit_is_joint: true
+        co_care_worker_credit_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit: 1_200
+
+- name: Joint with two eligible care workers, higher amount
+  period: 2026
+  input:
+    people:
+      person1:
+        co_care_worker_credit_eligible_care_worker: true
+        is_tax_unit_head: true
+      person2:
+        co_care_worker_credit_eligible_care_worker: true
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        tax_unit_is_joint: true
+        co_care_worker_credit_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit: 2_400
+
+- name: Single person
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        tax_unit_is_joint: true
+        co_care_worker_credit_eligible: true
+    households:
+      household:
+        members: [person1]
+        state_code: CO
+  output:
+    co_care_worker_credit: 1_200

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.yaml

@@ -0,0 +1,122 @@
+- name: Joint with one eligible care worker, higher threshold applies 
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+      person2:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 100_000
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: true
+
+- name: Joint with one eligible care worker, higher threshold applies, ineligible
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+      person2:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 100_001
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: false
+
+- name: Single with one eligible care worker
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 75_000
+        tax_unit_is_joint: false
+    households:
+      household:
+        members: [person1]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: true
+
+- name: Single with one eligible care worker, ineligible
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 75_001
+        tax_unit_is_joint: false
+    households:
+      household:
+        members: [person1]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: false
+
+- name: Single without eligible care worker
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 25_000
+        tax_unit_is_joint: false
+    households:
+      household:
+        members: [person1]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: false
+
+- name: Joint without eligible care worker
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+      person2:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 30_000
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: false

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.yaml

@@ -0,0 +1,65 @@
+- name: One eligible spouse
+  period: 2026
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        co_care_worker_credit_eligible_care_worker: true
+      person2:
+        is_tax_unit_spouse: true
+        co_care_worker_credit_eligible_care_worker: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 100_000
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible_care_worker_count: 1
+
+- name: Two eligible spouses
+  period: 2026
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        co_care_worker_credit_eligible_care_worker: true
+      person2:
+        is_tax_unit_spouse: true
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 100_000
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible_care_worker_count: 2
+
+- name: No eligible spouses
+  period: 2026
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        co_care_worker_credit_eligible_care_worker: false
+      person2:
+        is_tax_unit_spouse: false
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 100_000
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible_care_worker_count: 0

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/co_tabor_cash_back.yaml

@@ -0,0 +1,71 @@
+- name: Non-joint tax unit receives single amount
+  period: 2021
+  input:
+    state_code: CO
+    tax_unit_is_joint: false
+  output:
+    co_tabor_cash_back: 750
+
+- name: Joint tax unit receives joint amount
+  period: 2021
+  input:
+    state_code: CO
+    tax_unit_is_joint: true
+  output:
+    co_tabor_cash_back: 1_500
+
+- name: Single filer receives single amount
+  period: 2021
+  input:
+    state_code: CO
+    filing_status: SINGLE
+  output:
+    co_tabor_cash_back: 750
+
+- name: Joint filer receives joint amount
+  period: 2021
+  input:
+    state_code: CO
+    filing_status: JOINT
+  output:
+    co_tabor_cash_back: 1_500
+
+- name: Married filing separately receives single amount
+  period: 2021
+  input:
+    state_code: CO
+    filing_status: SEPARATE
+  output:
+    co_tabor_cash_back: 750
+
+- name: No cash back outside Colorado - non-joint
+  period: 2021
+  input:
+    state_code: CA
+    tax_unit_is_joint: false
+  output:
+    co_tabor_cash_back: 0
+
+- name: No cash back outside Colorado - joint
+  period: 2021
+  input:
+    state_code: NY
+    tax_unit_is_joint: true
+  output:
+    co_tabor_cash_back: 0
+
+- name: Head of household receives single amount
+  period: 2021
+  input:
+    state_code: CO
+    filing_status: HEAD_OF_HOUSEHOLD
+  output:
+    co_tabor_cash_back: 750
+
+- name: Surviving spouse receives single amount
+  period: 2021
+  input:
+    state_code: CO
+    filing_status: SURVIVING_SPOUSE
+  output:
+    co_tabor_cash_back: 750

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

@@ -21,6 +21,7 @@
       tax_unit:
         members: [person1, person2]
         aca_ptc: 0  # not in TAXSIM35
+        co_tabor_cash_back: 0
     spm_units:
       spm_unit:
         members: [person1, person2]
@@ -31,3 +32,40 @@
   output:  # expected results from patched TAXSIM35 2023-08-31 version
     co_taxable_income: 38230.00
     co_income_tax: 1608.35
+
+- name: 0-CO.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        short_term_capital_gains: -2020.4384
+        taxable_interest_income: 0.4384
+        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
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1]
+        state_fips: 8
+  output:
+    co_sales_tax_refund: 177
+    co_income_tax: -977

policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_itemizer_credit.yaml

@@ -0,0 +1,44 @@
+- name: Georgia itemizer credit - single itemizer receives credit
+  period: 2024
+  input:
+    state_code: GA
+    tax_unit_itemizes: true
+    filing_status: SINGLE
+  output:
+    ga_itemizer_credit: 300
+
+- name: Georgia itemizer credit - joint itemizers receive double credit
+  period: 2024
+  input:
+    state_code: GA
+    tax_unit_itemizes: true
+    filing_status: JOINT
+  output:
+    ga_itemizer_credit: 600
+
+- name: Georgia itemizer credit - non-itemizer receives no credit
+  period: 2024
+  input:
+    state_code: GA
+    tax_unit_itemizes: false
+  output:
+    ga_itemizer_credit: 0
+
+- name: Georgia itemizer credit - available in 2025
+  period: 2025
+  input:
+    state_code: GA
+    tax_unit_itemizes: true
+  output:
+    ga_itemizer_credit: 300
+
+- name: Georgia itemizer credit - high income single itemizer receives credit
+  period: 2024
+  input:
+    state_code: GA
+    adjusted_gross_income: 100_000
+    tax_unit_itemizes: true
+    filing_status: SINGLE
+  output:
+    ga_itemizer_credit: 300
+

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

@@ -26,3 +26,50 @@
   output:
     ga_subtractions: 0
     ga_income_tax: 0
+
+- name: 0-GA.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        partnership_s_corp_income: 17545.654
+        taxable_interest_income: 181.88306
+        is_tax_unit_head: true
+      person2:
+        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]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_fips: 13
+  output:
+    ga_income_tax: 0

policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.yaml

@@ -0,0 +1,17 @@
+- name: Combined income is capped
+  period: 2024
+  input:
+    state_code: GA
+    earned_income: 4_000
+    partnership_s_corp_income: 3_000
+  output:
+    ga_retirement_exclusion_countable_earned_income: 5_000
+
+- name: Income below cap
+  period: 2024
+  input:
+    state_code: GA
+    earned_income: 4_000
+    partnership_s_corp_income: 500
+  output:
+    ga_retirement_exclusion_countable_earned_income: 4_500

policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains_eligible.yaml

@@ -13,11 +13,3 @@
     net_capital_gain: 0
   output:
     hi_alternative_tax_on_capital_gains_eligible: false
-
-- name: After 2023 and net capitals gains present
-  period: 2023
-  input:
-    state_code: HI
-    net_capital_gain: 1_000
-  output:
-    hi_alternative_tax_on_capital_gains_eligible: false

policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.yaml

@@ -4,6 +4,7 @@
     hi_agi: 1_000
     hi_cdcc_min_head_spouse_earned: 1_000
     hi_dependent_care_benefits: 100
+    hi_cdcc_eligible: true
     state_code: HI
   output:
     hi_cdcc: 25
@@ -14,6 +15,7 @@
     hi_agi: 1_000
     hi_cdcc_min_head_spouse_earned: 1_000
     hi_dependent_care_benefits: 2_000
+    hi_cdcc_eligible: true
     state_code: HI
   output:
     hi_cdcc: 250
@@ -24,6 +26,7 @@
     hi_agi: 50_000
     hi_cdcc_min_head_spouse_earned: 1_000
     hi_dependent_care_benefits: 100
+    hi_cdcc_eligible: true
     state_code: HI
   output:
     hi_cdcc: 20
@@ -34,6 +37,7 @@
     hi_agi: 50_001
     hi_cdcc_min_head_spouse_earned: 1_000
     hi_dependent_care_benefits: 100
+    hi_cdcc_eligible: true
     state_code: HI
   output:
     hi_cdcc: 15

policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.yaml

@@ -0,0 +1,15 @@
+- name: No eligible dependents
+  period: 2022
+  input:
+    count_cdcc_eligible: 0
+    state_code: HI
+  output:
+    hi_cdcc_eligible: false
+
+- name: No eligible dependents
+  period: 2022
+  input:
+    count_cdcc_eligible: 1
+    state_code: HI
+  output:
+    hi_cdcc_eligible: true

policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_act_115_rebate.yaml

@@ -0,0 +1,35 @@
+- name: Single, higher amount
+  period: 2021
+  input:
+    adjusted_gross_income: 99_999
+    filing_status: SINGLE
+    state_code: HI
+  output:
+    hi_act_115_rebate: 300
+
+- name: Single, lower amount
+  period: 2021
+  input:
+    adjusted_gross_income: 100_000
+    filing_status: SINGLE
+    state_code: HI
+  output:
+    hi_act_115_rebate: 100
+
+- name: Joint, higher amount
+  period: 2021
+  input:
+    adjusted_gross_income: 100_000
+    filing_status: JOINT
+    state_code: HI
+  output:
+    hi_act_115_rebate: 300
+
+- name: Joint, lower amount
+  period: 2021
+  input:
+    adjusted_gross_income: 200_000
+    filing_status: JOINT
+    state_code: HI
+  output:
+    hi_act_115_rebate: 100