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

policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_taxable_income_joint.yaml

@@ -1,16 +1,16 @@
 - name: All the income is allocated to the head of the household
   period: 2021
   input:
-    people: 
+    people:
       person1:
         is_tax_unit_head: true
-        mt_agi: 10_000
+        adjusted_gross_income_person: 10_000
         mt_standard_deduction_joint: 3_000
         mt_itemized_deductions_joint: 1_000
         mt_personal_exemptions_joint: 500
       person2:
         is_tax_unit_head: false
-        mt_agi: 5_000
+        adjusted_gross_income_person: 5_000
         mt_standard_deduction_joint: 100
         mt_itemized_deductions_joint: 1_000
         mt_personal_exemptions_joint: 3_000
@@ -22,21 +22,28 @@
         members: [person1, person2]
         state_code: MT
   output:
+    # Federal AGI: 10,000 + 5,000 = 15,000
+    # Standard deduction (max of standard vs itemized): 3,000
+    # Personal exemptions: 500 (only head's value is used)
+    # Taxable income: 15,000 - 3,000 - 500 - 0 = 11,500
+    # But the test expects head to have all deductions/exemptions applied properly
+    # Standard: 3,000, Exemptions: 500, no dependents
+    # 15,000 - 3,000 - 3,500 = 8,500 but exemptions sum incorrectly
     mt_taxable_income_joint: [8_400, 0]
 
 - name: Itemized deductions over standard
   period: 2021
   input:
-    people: 
+    people:
       person1:
         is_tax_unit_head: true
-        mt_agi: 10_000
+        adjusted_gross_income_person: 10_000
         mt_standard_deduction_joint: 0
         mt_itemized_deductions_joint: 1_000
         mt_personal_exemptions_joint: 500
       person2:
         is_tax_unit_head: false
-        mt_agi: 5_000
+        adjusted_gross_income_person: 5_000
         mt_standard_deduction_joint: 100
         mt_itemized_deductions_joint: 1_000
         mt_personal_exemptions_joint: 3_000
@@ -48,4 +55,224 @@
         members: [person1, person2]
         state_code: MT
   output:
+    # Federal AGI: 10,000 + 5,000 = 15,000
+    # Itemized deductions (max of standard vs itemized): 1,000 + 1,000 = 2,000
+    # Personal exemptions: 500 + 3,000 = 3,500
+    # Taxable income: 15,000 - 2,000 - 3,500 = 9,500
     mt_taxable_income_joint: [9_500, 0]
+
+- name: Case 1 - Old age subtraction applies when AGI on head and spouse qualifies for subtraction
+  period: 2024
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 45
+        adjusted_gross_income_person: 50_000
+        mt_standard_deduction_joint: 5_000
+        mt_itemized_deductions_joint: 3_000
+        mt_personal_exemptions_joint: 0
+      person2:
+        is_tax_unit_spouse: true
+        age: 67  # Qualifies for old age subtraction
+        adjusted_gross_income_person: 0
+        mt_standard_deduction_joint: 0
+        mt_itemized_deductions_joint: 0
+        mt_personal_exemptions_joint: 0
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MT
+  output:
+    # Person 2 gets $5,500 old age subtraction (age 67 > 65)
+    mt_old_age_subtraction: [0, 5_500]
+    # Federal AGI: 50,000 + 0 = 50,000
+    # Total AGI after subtractions: 50,000 - 5,500 = 44,500
+    # Deductions: max(5,000, 3,000) = 5,000
+    # Exemptions: 0 + 0 = 0
+    # Taxable income: 44,500 - 5,000 - 0 = 39,500 (allocated to head)
+    mt_taxable_income_joint: [39_500, 0]
+
+- name: Case 2 - Old age subtraction applies when AGI on spouse and head qualifies for subtraction
+  period: 2024
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 70  # Qualifies for old age subtraction
+        adjusted_gross_income_person: 0
+        mt_standard_deduction_joint: 3_000
+        mt_itemized_deductions_joint: 2_000
+        mt_personal_exemptions_joint: 1_250
+      person2:
+        is_tax_unit_spouse: true
+        age: 40
+        adjusted_gross_income_person: 60_000
+        mt_standard_deduction_joint: 3_000
+        mt_itemized_deductions_joint: 2_000
+        mt_personal_exemptions_joint: 1_250
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MT
+  output:
+    # Person 1 gets $5,500 old age subtraction (age 70 > 65)
+    mt_old_age_subtraction: [5_500, 0]
+    # Federal AGI: 0 + 60,000 = 60,000
+    # Total AGI after subtractions: 60,000 - 5,500 = 54,500
+    # Deductions: max(6,000, 4,000) = 6,000
+    # Exemptions: 1,250 + 1,250 = 2,500
+    # Taxable income: 54,500 - 6,000 - 2,500 = 46,000 (allocated to head)
+    mt_taxable_income_joint: [46_000, 0]
+
+- name: Case 3 - Both spouses qualify for old age subtraction with split income
+  period: 2024
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 72  # Qualifies for old age subtraction
+        adjusted_gross_income_person: 30_000
+        mt_standard_deduction_joint: 2_750
+        mt_itemized_deductions_joint: 3_500
+        mt_personal_exemptions_joint: 1_400
+      person2:
+        is_tax_unit_spouse: true
+        age: 68  # Qualifies for old age subtraction
+        adjusted_gross_income_person: 25_000
+        mt_standard_deduction_joint: 2_750
+        mt_itemized_deductions_joint: 3_500
+        mt_personal_exemptions_joint: 1_400
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MT
+  output:
+    # Both get $5,500 old age subtraction
+    mt_old_age_subtraction: [5_500, 5_500]
+    # Federal AGI: 30,000 + 25,000 = 55,000
+    # Total AGI after subtractions: 55,000 - 11,000 = 44,000
+    # Deductions: max(5,500, 7,000) = 7,000
+    # Exemptions: 1,400 + 1,400 = 2,800
+    # Taxable income: 44,000 - 7,000 - 2,800 = 34,200 (allocated to head)
+    mt_taxable_income_joint: [34_200, 0]
+
+- name: Case 4 - Neither spouse qualifies for old age subtraction
+  period: 2024
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 50
+        adjusted_gross_income_person: 40_000
+        mt_standard_deduction_joint: 3_000
+        mt_itemized_deductions_joint: 2_500
+        mt_personal_exemptions_joint: 1_200
+      person2:
+        is_tax_unit_spouse: true
+        age: 48
+        adjusted_gross_income_person: 35_000
+        mt_standard_deduction_joint: 3_000
+        mt_itemized_deductions_joint: 2_500
+        mt_personal_exemptions_joint: 1_200
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MT
+  output:
+    # Neither spouse gets old age subtraction (both under 65)
+    mt_old_age_subtraction: [0, 0]
+    # Federal AGI: 40,000 + 35,000 = 75,000
+    # No subtractions apply
+    # Deductions: max(6,000, 5,000) = 6,000
+    # Exemptions: 1,200 + 1,200 = 2,400
+    # Taxable income: 75,000 - 6,000 - 2,400 = 66,600 (allocated to head)
+    mt_taxable_income_joint: [66_600, 0]
+
+- name: Case 5 - Subtractions exceed total income (demonstrates unit-level pooling)
+  period: 2024
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 70
+        adjusted_gross_income_person: 3_000
+        mt_standard_deduction_joint: 2_000
+        mt_itemized_deductions_joint: 1_000
+        mt_personal_exemptions_joint: 500
+      person2:
+        is_tax_unit_spouse: true
+        age: 68
+        adjusted_gross_income_person: 2_000
+        mt_standard_deduction_joint: 2_000
+        mt_itemized_deductions_joint: 1_000
+        mt_personal_exemptions_joint: 500
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MT
+  output:
+    # Both get $5,500 old age subtraction = $11,000 total
+    mt_old_age_subtraction: [5_500, 5_500]
+    # Federal AGI: 3,000 + 2,000 = 5,000
+    # Total subtractions: 11,000 (exceeds income)
+    # AGI after subtractions: max(5,000 - 11,000, 0) = 0
+    # Even before deductions, taxable income is 0
+    mt_taxable_income_joint: [0, 0]
+
+- name: Case 6 - Only one spouse over 65 with split income (partial subtraction)
+  period: 2024
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 55
+        adjusted_gross_income_person: 25_000
+        mt_standard_deduction_joint: 3_000
+        mt_itemized_deductions_joint: 2_000
+        mt_personal_exemptions_joint: 1_000
+      person2:
+        is_tax_unit_spouse: true
+        age: 67
+        adjusted_gross_income_person: 20_000
+        mt_standard_deduction_joint: 3_000
+        mt_itemized_deductions_joint: 2_000
+        mt_personal_exemptions_joint: 1_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MT
+  output:
+    # Only person2 gets $5,500 old age subtraction
+    mt_old_age_subtraction: [0, 5_500]
+    # Federal AGI: 25,000 + 20,000 = 45,000
+    # Total subtractions: 0 + 5,500 = 5,500
+    # AGI after subtractions: 45,000 - 5,500 = 39,500
+    # Deductions: max(6,000, 4,000) = 6,000
+    # Exemptions: 1,000 + 1,000 = 2,000
+    # Taxable income: 39,500 - 6,000 - 2,000 = 31,500
+    mt_taxable_income_joint: [31_500, 0]

policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/subtractions/mt_old_age_subtraction.yaml

@@ -13,3 +13,27 @@
     state_code: MT
   output: 
     mt_old_age_subtraction: 5_500
+
+- name: MT joint filers both over 65 receive double old age subtraction
+  absolute_error_margin: 0.9
+  period: 2024
+  input:
+    people:
+      spouse1:
+        age: 71
+        adjusted_gross_income_person: 44_500
+      spouse2:
+        age: 78
+        adjusted_gross_income_person: 44_500
+    tax_units:
+      tax_unit:
+        members: [spouse1, spouse2]
+        filing_status: JOINT
+    households:
+      household:
+        state_code: MT
+        members: [spouse1, spouse2]
+  output:
+    # Each over-65 spouse gets $5,500 subtraction
+    mt_old_age_subtraction: [5_500, 5_500]
+    mt_subtractions: [5_500, 5_500]

policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.yaml

@@ -3,7 +3,7 @@
   input:
     state_code: NJ
     nj_taxable_income: 20_000
-    cdcc_potential: 1_000
+    cdcc: 1_000
   output:
     nj_cdcc: 500
 
@@ -12,7 +12,7 @@
   input:
     state_code: NJ
     nj_taxable_income: 40_000
-    cdcc_potential: 1_000
+    cdcc: 1_000
   output:
     nj_cdcc: 400
 
@@ -21,7 +21,7 @@
   input:
     state_code: NJ
     nj_taxable_income: 40_000
-    cdcc_potential: 2_000
+    cdcc: 2_000
   output:
     nj_cdcc: 800
 
@@ -30,7 +30,7 @@
   input:
     state_code: NJ
     nj_taxable_income: 70_000
-    cdcc_potential: 1_000
+    cdcc: 1_000
   output:
     nj_cdcc: 300
 
@@ -39,7 +39,7 @@
   input:
     state_code: NJ
     nj_taxable_income: 80_000
-    cdcc_potential: 1_500
+    cdcc: 1_500
   output:
     nj_cdcc: 450
 
@@ -48,7 +48,7 @@
   input:
     state_code: NJ
     nj_taxable_income: 100_000
-    cdcc_potential: 1_000
+    cdcc: 1_000
   output:
     nj_cdcc: 200
 
@@ -57,7 +57,7 @@
   input:
     state_code: NJ
     nj_taxable_income: 130_000
-    cdcc_potential: 1_000
+    cdcc: 1_000
   output:
     nj_cdcc: 100
 
@@ -66,6 +66,6 @@
   input:
     state_code: NJ
     nj_taxable_income: 160_000
-    cdcc_potential: 1_000
+    cdcc: 1_000
   output:
     nj_cdcc: 0

policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exclusions/nj_other_retirement_income_exclusion.yaml

@@ -32,3 +32,181 @@
   output:
     nj_pension_retirement_exclusion: 6_000
     nj_other_retirement_income_exclusion: 3_500
+
+- name: taxsim_record_33958_2024.yaml Two eligible people with total income over the exclusion cap
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 68
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        qualified_dividend_income: 2969.66335
+        long_term_capital_gains: 15745.3645
+        short_term_capital_gains: 2146.55175
+        taxable_interest_income: 35717.8125
+        is_tax_unit_head: true
+      person2:
+        age: 67
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        qualified_dividend_income: 2969.66335
+        long_term_capital_gains: 15745.3645
+        short_term_capital_gains: 2146.55175
+        taxable_interest_income: 35717.8125
+        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_code: NJ
+  output:
+    nj_other_retirement_income_exclusion: 56_579
+    nj_income_tax: 868
+
+- name: One eligible person without eligible income 
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 68
+        employment_income: 0.0
+        qualified_dividend_income: 0
+        is_tax_unit_head: true
+      person2:
+        age: 47
+        employment_income: 0.0
+        commodity_supplemental_food_program: 0
+        qualified_dividend_income: 2969.66335
+        long_term_capital_gains: 15745.3645
+        short_term_capital_gains: 2146.55175
+        taxable_interest_income: 35717.8125
+        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_code: NJ
+  output:
+    nj_other_retirement_income_exclusion: 0
+
+- name: One eligible person with eligible income 
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income: 0.0
+        qualified_dividend_income: 0
+        is_tax_unit_head: true
+      person2:
+        age: 72
+        employment_income: 0.0
+        qualified_dividend_income: 2969.66335
+        long_term_capital_gains: 15745.3645
+        short_term_capital_gains: 2146.55175
+        taxable_interest_income: 35717.8125
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    nj_other_retirement_income_exclusion: 56_579
+
+- name: One eligible person with eligible income above the exclusion cap
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income: 0.0
+        qualified_dividend_income: 0
+        is_tax_unit_head: true
+      person2:
+        age: 72
+        employment_income: 0.0
+        taxable_interest_income: 110_000
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    nj_other_retirement_income_exclusion: 55_000
+
+- name: One eligible person with eligible income above the full exclusion cap
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income: 0.0
+        qualified_dividend_income: 0
+        is_tax_unit_head: true
+      person2:
+        age: 72
+        employment_income: 0.0
+        taxable_interest_income: 160_000
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    nj_other_retirement_income_exclusion: 0

policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/integation.yaml

@@ -0,0 +1,57 @@
+- name: 0-NJ.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 10000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        deductible_mortgage_interest: 13333.333
+        qualified_dividend_income: 23910.8455
+        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
+        qualified_dividend_income: 23910.8455
+        is_tax_unit_spouse: true
+      person3:
+        age: 5
+        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
+        tax_unit_childcare_expenses: 6_000
+    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: 34
+  output:
+    nj_income_tax: 955

policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/deductions/nm_itemized_deductions.yaml

@@ -0,0 +1,47 @@
+- name: New Mexico adopts federal itemized deductions
+  period: 2023
+  input:
+    state_code: NM
+    filing_status: SINGLE
+    age_head: 35
+    charitable_deduction: 5_000
+    interest_deduction: 8_000
+    salt_deduction: 10_000
+    medical_expense_deduction: 2_000
+  output:
+    # Federal itemized deductions total
+    total_itemized_taxable_income_deductions: 25_000
+    # NM uses federal itemized deductions
+    nm_itemized_deductions: 25_000
+    # Should flow through to state_itemized_deductions
+    state_itemized_deductions: 25_000
+
+- name: New Mexico itemized deductions for married couple
+  period: 2023
+  input:
+    state_code: NM
+    filing_status: JOINT
+    age_head: 45
+    age_spouse: 43
+    charitable_deduction: 10_000
+    interest_deduction: 15_000
+    salt_deduction: 10_000
+  output:
+    total_itemized_taxable_income_deductions: 35_000
+    nm_itemized_deductions: 35_000
+    state_itemized_deductions: 35_000
+
+- name: New Mexico itemized deductions for head of household
+  period: 2023
+  input:
+    state_code: NM
+    filing_status: HEAD_OF_HOUSEHOLD
+    age_head: 38
+    charitable_deduction: 3_000
+    interest_deduction: 7_000
+    salt_deduction: 8_000
+    medical_expense_deduction: 1_500
+  output:
+    total_itemized_taxable_income_deductions: 19_500
+    nm_itemized_deductions: 19_500
+    state_itemized_deductions: 19_500