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

policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/integration_ma.yaml

@@ -23,6 +23,7 @@
       tax_unit:
         members: [person1]
         aca_ptc: 0  # not in TAXSIM35
+        ma_taxpayer_refund_rebate: 0
     households:
       household:
         members: [person1]
@@ -87,6 +88,7 @@
       tax_unit:
         members: [person1]
         aca_ptc: 0  # not in TAXSIM35
+        ma_taxpayer_refund_rebate: 0
     households:
       household:
         members: [person1]
@@ -121,6 +123,7 @@
       tax_unit:
         members: [person1]
         aca_ptc: 0  # not in TAXSIM35
+        ma_taxpayer_refund_rebate: 0
     households:
       household:
         members: [person1]
@@ -151,6 +154,7 @@
       tax_unit:
         members: [person1]
         aca_ptc: 0  # not in TAXSIM35
+        ma_taxpayer_refund_rebate: 0
     households:
       household:
         members: [person1]
@@ -198,6 +202,7 @@
         members: [person1, person2, person3]
         tax_unit_childcare_expenses: 10_000
         aca_ptc: 0  # not in TAXSIM35
+        ma_taxpayer_refund_rebate: 0
     households:
       household:
         members: [person1, person2, person3]
@@ -262,6 +267,7 @@
         members: [person1, person2, person3]
         tax_unit_childcare_expenses: 10_000
         aca_ptc: 0  # not in TAXSIM35
+        ma_taxpayer_refund_rebate: 0
     households:
       household:
         members: [person1, person2, person3]

policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_relief_rebate.yaml

@@ -0,0 +1,26 @@
+- name: Ineligible
+  period: 2021
+  input:
+    me_relief_rebate_eligible: false
+    head_spouse_count: 2
+    state_code: ME
+  output:
+    me_relief_rebate: 0
+
+- name: Ineligible, head and spouse
+  period: 2021
+  input:
+    me_relief_rebate_eligible: true
+    head_spouse_count: 2
+    state_code: ME
+  output:
+    me_relief_rebate: 1_700
+
+- name: Ineligible, head only
+  period: 2021
+  input:
+    me_relief_rebate_eligible: true
+    head_spouse_count: 1
+    state_code: ME
+  output:
+    me_relief_rebate: 850

policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_relief_rebate_eligible.yaml

@@ -0,0 +1,35 @@
+- name: Single, income below threshold
+  period: 2021
+  input:
+    adjusted_gross_income: 99_999
+    filing_status: SINGLE
+    state_code: ME
+  output:
+    me_relief_rebate_eligible: true
+
+- name: Single, income above threshold
+  period: 2021
+  input:
+    adjusted_gross_income: 100_000
+    filing_status: SINGLE
+    state_code: ME
+  output:
+    me_relief_rebate_eligible: false
+
+- name: Joint, income below threshold
+  period: 2021
+  input:
+    adjusted_gross_income: 199_999
+    filing_status: JOINT
+    state_code: ME
+  output:
+    me_relief_rebate_eligible: true
+
+- name: Joint, income above threshold
+  period: 2021
+  input:
+    adjusted_gross_income: 200_000
+    filing_status: JOINT
+    state_code: ME
+  output:
+    me_relief_rebate_eligible: false

policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_deductions.yaml

@@ -9,24 +9,29 @@
   output:
     me_deductions: 0
 
-- name: Maine deduction is itemized deductions minus phaseout.
+- name: Maine deduction is standard deduction minus phaseout.
   period: 2022
   absolute_error_margin: 0
   input:
     state_code: ME
-    me_deduction_phaseout_percentage: 0.40
-    standard_deduction: 20_000
-    me_itemized_deductions_pre_phaseout: 25_000
+    me_deduction_phaseout_percentage: 0.90
+    standard_deduction: 25_000
+    me_itemized_deductions_pre_phaseout: 20_000
   output:
-    me_deductions: 15_000
+    me_deductions: 2_500
 
-- name: Maine deduction is standard deduction minus phaseout.
+- name: Maine deduction is itemized deductions minus phaseout.
   period: 2022
   absolute_error_margin: 0
   input:
+    gov.simulation.branch_to_determine_itemization: true
     state_code: ME
-    me_deduction_phaseout_percentage: 0.90
-    standard_deduction: 25_000
-    me_itemized_deductions_pre_phaseout: 20_000
+    me_deduction_phaseout_percentage: 0.40
+    standard_deduction: 10_000
+    me_itemized_deductions_pre_phaseout: 15_000
   output:
-    me_deductions: 2_500
+    tax_liability_if_itemizing: 0
+    tax_liability_if_not_itemizing: 0
+    state_standard_deduction: 10_000
+    state_itemized_deductions: 15_000
+    me_deductions: 9_000

policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_itemized_deductions_pre_phaseout.yaml

@@ -53,12 +53,15 @@
         tax_unit_itemizes: false
         medical_expense_deduction: 500
         charitable_deduction: 10_000
+        standard_deduction: 5_000
     households:
       household:
         members: [person1]
         state_code: ME
   output:
-    me_itemized_deductions_pre_phaseout: 0
+    me_itemized_deductions_pre_phaseout: 11_500
+    me_deductions: 5_000
+    
 
 - name: Maine itemized deduction is capped.
   period: 2022

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/tests/policy/baseline/gov/states/mn/tax/income/{mn_cdcc.yaml → credits/cdcc/mn_cdcc.yaml}

@@ -174,3 +174,69 @@
         state_code: MN
   output:
     mn_cdcc: 660.5
+
+- name: taxsim_record_1_2024.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 60000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_head: true
+      person2:
+        age: 40
+        employment_income: 10000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_spouse: true
+      person3:
+        age: 4
+        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: 4
+        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
+        tax_unit_childcare_expenses: 4000
+    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: 27
+  output:
+    mn_cdcc: 800

policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_dependent_count.yaml

@@ -0,0 +1,51 @@
+- name: One person qualifies by age, one by disability
+  absolute_error_margin: 0.01
+  period: 2021
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 40
+      person2:
+        age: 10
+      person3:
+        age: 16
+        is_incapable_of_self_care: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: MN
+  output:
+    mn_cdcc_dependent_count: 2
+
+- name: No eligible dependents 
+  absolute_error_margin: 0.01
+  period: 2021
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 40
+        is_incapable_of_self_care: true
+      person2:
+        age: 17
+      person3:
+        age: 16
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: MN
+  output:
+    mn_cdcc_dependent_count: 0

policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_eligible.yaml

@@ -0,0 +1,24 @@
+- name: Separate filers are ineligible in 2021
+  period: 2021
+  input:
+    filing_status: SEPARATE
+    state_code: MN
+  output:
+    mn_cdcc_eligible: False
+
+- name: Separate joint filers are eligible in 2021
+  period: 2021
+  input:
+    filing_status: JOINT
+    state_code: MN
+  output:
+    mn_cdcc_eligible: True
+
+- name: Separate filers are eligible in 2024`
+  period: 2024
+  input:
+    filing_status: SEPARATE
+    state_code: MN
+  output:
+    mn_cdcc_eligible: True
+

policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_phase_out.yaml

@@ -0,0 +1,44 @@
+- name: Income below phaseout threshold
+  period: 2024
+  input:
+    mn_cdcc_dependent_count: 3
+    adjusted_gross_income: 50_000
+    state_code: MN
+  output:
+    mn_cdcc_phase_out: 1_200
+
+- name: Income above phaseout threshold, 3 dependents
+  period: 2024
+  input:
+    mn_cdcc_dependent_count: 3
+    adjusted_gross_income: 80_000
+    state_code: MN
+  output:
+    mn_cdcc_phase_out: 320.5
+
+- name: Income above phaseout threshold, no dependents
+  period: 2024
+  input:
+    mn_cdcc_dependent_count: 0
+    adjusted_gross_income: 80_000
+    state_code: MN
+  output:
+    mn_cdcc_phase_out: 0
+
+- name: Income above phaseout threshold, 3 dependents, fully phased out
+  period: 2024
+  input:
+    mn_cdcc_dependent_count: 3
+    adjusted_gross_income: 300_000
+    state_code: MN
+  output:
+    mn_cdcc_phase_out: 0
+
+- name: Income below phaseout threshold, one dependent
+  period: 2024
+  input:
+    mn_cdcc_dependent_count: 1
+    adjusted_gross_income: 50_000
+    state_code: MN
+  output:
+    mn_cdcc_phase_out: 600

policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.yaml

@@ -0,0 +1,26 @@
+- name: 18 year olds are not eligible
+  period: 2024
+  input:
+    age: 18
+    meets_eitc_identification_requirements: true
+    state_code: MN
+  output:
+    mn_child_and_working_families_credits_ctc_eligible_child: false
+
+- name: 17 year olds are eligible
+  period: 2024
+  input:
+    age: 17
+    meets_eitc_identification_requirements: true
+    state_code: MN
+  output:
+    mn_child_and_working_families_credits_ctc_eligible_child: true
+
+- name: Child does not meet EITC identification requirements
+  period: 2024
+  input:
+    age: 17
+    meets_eitc_identification_requirements: false
+    state_code: MN
+  output:
+    mn_child_and_working_families_credits_ctc_eligible_child: false

policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_integration.yaml

@@ -66,3 +66,58 @@
   output:  # expected results from patched TAXSIM35 2023-04-10 version
     mn_marriage_credit: 69.73
     mn_income_tax: 12_955.17
+
+- name: 0-MN.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 30000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        deductible_mortgage_interest: 13333.333
+        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
+        is_tax_unit_spouse: true
+      person3:
+        age: 17
+        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]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_fips: 27
+  output:
+    mn_income_tax: -2_119

policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/cdcc/mt_child_dependent_care_expense_deduction.yaml

@@ -4,7 +4,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 1
     tax_unit_childcare_expenses: 2_401
-    mt_agi: 18_000 #No reduction needed
+    mt_agi_indiv: 18_000 #No reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 1_200
@@ -15,7 +15,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 1
     tax_unit_childcare_expenses: 2_401
-    mt_agi: 20_000 #Partial reduction needed
+    mt_agi_indiv: 20_000 #Partial reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 700
@@ -25,7 +25,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 1
     tax_unit_childcare_expenses: 2_401
-    mt_agi: 30_000 #Full reduction needed
+    mt_agi_indiv: 30_000 #Full reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 0
@@ -36,7 +36,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 2
     tax_unit_childcare_expenses: 3_601
-    mt_agi: 18_000 #No reduction needed
+    mt_agi_indiv: 18_000 #No reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 1_800
@@ -47,7 +47,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 2
     tax_unit_childcare_expenses: 3_601
-    mt_agi: 22_000 #Partial reduction needed
+    mt_agi_indiv: 22_000 #Partial reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 800
@@ -57,7 +57,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 2
     tax_unit_childcare_expenses: 3_601
-    mt_agi: 35_000 #Full reduction needed
+    mt_agi_indiv: 35_000 #Full reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 0
@@ -68,7 +68,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 3
     tax_unit_childcare_expenses: 4_801
-    mt_agi: 18_000 #No reduction needed
+    mt_agi_indiv: 18_000 #No reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 2_400
@@ -79,7 +79,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 3
     tax_unit_childcare_expenses: 4_801
-    mt_agi: 24_000 #Partial reduction needed
+    mt_agi_indiv: 24_000 #Partial reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 900
@@ -89,7 +89,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 2
     tax_unit_childcare_expenses: 4_801
-    mt_agi: 34_000 #Full reduction needed
+    mt_agi_indiv: 34_000 #Full reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 0
@@ -99,7 +99,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 1
     tax_unit_childcare_expenses: 2_000
-    mt_agi: 18_000 #No reduction needed
+    mt_agi_indiv: 18_000 #No reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 1_000
@@ -109,7 +109,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 1
     tax_unit_childcare_expenses: 2_000
-    mt_agi: 30_000 #Full reduction
+    mt_agi_indiv: 30_000 #Full reduction
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 0
@@ -119,7 +119,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 2
     tax_unit_childcare_expenses: 3_000
-    mt_agi: 18_000 #No reduction needed
+    mt_agi_indiv: 18_000 #No reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 1_500
@@ -130,7 +130,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 2
     tax_unit_childcare_expenses: 3_000
-    mt_agi: 24_000 #Full reduction
+    mt_agi_indiv: 24_000 #Full reduction
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 0
@@ -141,7 +141,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 3
     tax_unit_childcare_expenses: 4_000
-    mt_agi: 18_000 #No reduction needed
+    mt_agi_indiv: 18_000 #No reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 2_000
@@ -152,7 +152,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 3
     tax_unit_childcare_expenses: 4_000
-    mt_agi: 26_000 #Full reduction
+    mt_agi_indiv: 26_000 #Full reduction
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 0
@@ -164,10 +164,10 @@
     people:
       person1:
         is_tax_unit_head_or_spouse: true
-        mt_agi: 10_000
+        mt_agi_indiv: 10_000
       person2:
         is_tax_unit_head_or_spouse: true
-        mt_agi: 8_000
+        mt_agi_indiv: 8_000
     tax_units:
       tax_unit:
         members: [person1, person2]
@@ -187,10 +187,10 @@
     people:
       person1:
         is_tax_unit_head_or_spouse: true
-        mt_agi: 10_000
+        mt_agi_indiv: 10_000
       person2:
         is_tax_unit_head_or_spouse: true
-        mt_agi: 8_000
+        mt_agi_indiv: 8_000
       person3:
         is_tax_unit_head_or_spouse: false
     tax_units:

policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_federal_income_tax_deduction_for_federal_itemization.yaml

@@ -0,0 +1,57 @@
+- name: Test case filing separate with income tax over limit
+  period: 2021
+  input:
+     filing_status: SEPARATE
+     mt_withheld_income_tax: 6_000 # >5,000
+     state_code: MT
+  output:
+    mt_federal_income_tax_deduction_for_federal_itemization: 5_000
+
+- name: Test case filing single with income tax below limit
+  period: 2021
+  input:
+     filing_status: SINGLE
+     mt_withheld_income_tax: 2_000 # <5,000
+     state_code: MT
+  output:
+    mt_federal_income_tax_deduction_for_federal_itemization: 2_000
+
+- name: Test case filing joint with income tax below limit
+  period: 2021
+  input:
+     filing_status: JOINT
+     mt_withheld_income_tax: 7_000 #<10,000
+     state_code: MT
+  output:
+    mt_federal_income_tax_deduction_for_federal_itemization: 7_000
+
+- name: Test case filing joint with income tax below limit
+  period: 2021
+  input:
+     filing_status: JOINT
+     mt_withheld_income_tax: 7_000 #<10,000
+     state_code: MT
+  output:
+    mt_federal_income_tax_deduction_for_federal_itemization: 7_000
+
+- name: Amount distributed to the head
+  period: 2021
+  absolute_error_margin: 1
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        mt_withheld_income_tax: 3_000
+      person2:
+        is_tax_unit_head: false
+        mt_withheld_income_tax: 4_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MT
+  output:
+    mt_federal_income_tax_deduction_for_federal_itemization: 7_000