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

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

@@ -113,3 +113,63 @@
         state_fips: 35
   output:
     nm_taxable_income: 152_000
+
+- name: 0-NM.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
+        deductible_mortgage_interest: 3152.0007
+        unemployment_compensation: 8415.0
+        qualified_dividend_income: 411.184175
+        taxable_interest_income: 4728.001
+        is_tax_unit_head: true
+      person2:
+        age: 70
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        qualified_dividend_income: 411.184175
+        taxable_interest_income: 4728.001
+        is_tax_unit_spouse: true
+      person3:
+        age: 9
+        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: 35
+  output:
+    nm_income_tax: -912.0

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

@@ -16,7 +16,7 @@
   output:
     nm_income_tax_before_non_refundable_credits: 200
 
-- name: Surviving spouse filer with 10,000 of income 
+- name: Surviving spouse filer with 6,000 of income
   period: 2023
   input:
     state_code: NM
@@ -24,3 +24,30 @@
     filing_status: SURVIVING_SPOUSE
   output:
     nm_income_tax_before_non_refundable_credits: 102
+
+- name: Joint family with 10,000 of income in 2025
+  period: 2025
+  input:
+    state_code: NM
+    nm_taxable_income: 10_000
+    filing_status: JOINT
+  output:
+    nm_income_tax_before_non_refundable_credits: 184
+
+- name: Single filer with 40,000 of income in 2025
+  period: 2025
+  input:
+    state_code: NM
+    nm_taxable_income: 40_000
+    filing_status: SINGLE
+  output:
+    nm_income_tax_before_non_refundable_credits: 1_471
+
+- name: Married separate filer with 30,000 of income in 2025
+  period: 2025
+  input:
+    state_code: NM
+    nm_taxable_income: 30_000
+    filing_status: SEPARATE
+  output:
+    nm_income_tax_before_non_refundable_credits: 1_104.5

policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.yaml

@@ -208,3 +208,41 @@
   output:
     nm_low_income_comprehensive_tax_rebate: 520
 
+- name: 2024 integration test 
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 76
+        employment_income: 0.0
+        is_tax_unit_head: true
+      person2:
+        age: 2
+        employment_income: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+      person3:
+        age: 8
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+      person4:
+        age: 12
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4]
+        nm_modified_gross_income: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4]
+    households:
+      household:
+        members: [person1, person2, person3, person4]
+        state_code: NM
+  output:
+    nm_low_income_comprehensive_tax_rebate: 583

policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/oh_cdcc.yaml

@@ -3,7 +3,7 @@
   input:
     state_code: OH
     oh_modified_agi: 19_999
-    cdcc: 2_000
+    cdcc_potential: 2_000
   output:
     oh_cdcc: 2_000
 
@@ -12,7 +12,7 @@
   input:
     state_code: OH
     oh_modified_agi: 20_000
-    cdcc: 2_000
+    cdcc_potential: 2_000
   output:
     oh_cdcc: 500
 
@@ -21,7 +21,7 @@
   input:
     state_code: OH
     oh_modified_agi: 39_999
-    cdcc: 2_000
+    cdcc_potential: 2_000
   output:
     oh_cdcc: 500
 
@@ -30,6 +30,6 @@
   input:
     state_code: OH
     oh_modified_agi: 40_000
-    cdcc: 2_000
+    cdcc_potential: 2_000
   output:
     oh_cdcc: 0

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

@@ -122,3 +122,62 @@
         state_fips: 39  # OH
   output:  # expected results from patched TAXSIM35 2024-03-09 version
     oh_income_tax: 2_818.55
+
+- name: 0-OH.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+        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: 9822.7325
+        is_tax_unit_head: true
+      person2:
+        age: 70
+        employment_income: 10000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        qualified_dividend_income: 9822.7325
+        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: 6000.0
+    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: 39
+  output:
+    oh_cdcc: 165
+    oh_income_tax: 273

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

@@ -0,0 +1,71 @@
+- name: taxsim_record_41443_2024.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 32
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        taxable_interest_income: 15066.296
+        is_tax_unit_head: true
+      person2:
+        age: 35
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        taxable_interest_income: 15066.296
+        is_tax_unit_spouse: true
+      person3:
+        age: 10
+        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: 10
+        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:
+    ctc_value: 0
+    ctc: 4_000
+    # Only match 5% of the actual federal CTC
+    ok_child_care_child_tax_credit: 0
+    ok_income_tax: 110

policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_child_care_child_tax_credit.yaml

@@ -4,7 +4,7 @@
     adjusted_gross_income: 40_000
     ok_agi: 20_000
     cdcc_potential: 2_000
-    ctc: 3_000
+    ctc_value: 3_000
     state_code: OK
   output:
     ok_child_care_child_tax_credit: 2_000 * 0.20 * (20_000 / 40_000)

policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/credits/pa_eitc.yaml

@@ -0,0 +1,26 @@
+- name: No federal EITC, no PA credit
+  period: 2025
+  absolute_error_margin: 1
+  input:
+    state_code: PA
+    eitc: 0
+  output:
+    pa_eitc: 0
+
+- name: Basic PA EITC - 10% match of federal EITC
+  period: 2025
+  absolute_error_margin: 1
+  input:
+    state_code: PA
+    eitc: 1_000
+  output:
+    pa_eitc: 100
+
+- name: PA EITC with higher federal EITC amount
+  period: 2025
+  absolute_error_margin: 1
+  input:
+    state_code: PA
+    eitc: 7_430
+  output:
+    pa_eitc: 743

policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/forgiveness/pa_tax_forgiveness_rate.yaml

@@ -31,11 +31,9 @@
     people:
       filer: {}
       grandparent:   
-        is_tax_unit_dependent: true
-        is_child_of_tax_head: false
+        is_child_dependent: false
       child: 
-        is_tax_unit_dependent: true
-        is_child_of_tax_head: true
+        is_child_dependent: true
     tax_units:
       tax_unit:
         members: [filer, grandparent, child]
@@ -54,8 +52,7 @@
       father: {}
       mother: {}    
       child: 
-        is_tax_unit_dependent: true
-        is_child_of_tax_head: true
+        is_child_dependent: true
     tax_units:
       tax_unit:
         members: [father, mother, child]
@@ -74,11 +71,9 @@
       father: {}
       mother: {}    
       child 1: 
-        is_tax_unit_dependent: true
-        is_child_of_tax_head: true
+        is_child_dependent: true
       child 2:
-        is_tax_unit_dependent: true
-        is_child_of_tax_head: true
+        is_child_dependent: true
     tax_units:
       tax_unit:
         members: [father, mother, child 1, child 2]
@@ -89,4 +84,3 @@
         state_code: PA
   output:
     pa_tax_forgiveness_rate: 0.1
-

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

@@ -0,0 +1,54 @@
+- name: 0-PA.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 10000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_head: true
+      person2:
+        age: 70
+        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: 18
+        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
+        pa_use_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: 42
+  output:
+    pa_income_tax: 0

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

@@ -52,3 +52,50 @@
         state_fips: 44
   output:
     ri_income_tax: 7_337
+
+- name: Tax unit with taxsimid 41198 in h21.its.csv and h21.ots.csv
+  absolute_error_margin: 0.01
+  period: 2021
+  input:
+    people:
+      person1:
+        age: 66
+        employment_income: 27_010
+        taxable_interest_income: 11_010
+        short_term_capital_gains: 10_010
+        rental_income: 10_010
+        taxable_private_pension_income: 12_000
+        social_security_retirement: 22_000
+        rent: 5_000
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+      person2:
+        age: 11
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+      person3:
+        age: 16
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        tax_unit_childcare_expenses: 6_000
+        aca_ptc: 0  # not in TAXSIM35
+        local_income_tax: 0  # not in TAXSIM35
+        state_sales_tax: 0  # not in TAXSIM35
+        ri_child_tax_rebate: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        snap: 0  # not in TAXSIM35
+        tanf: 0  # not in TAXSIM35
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_fips: 44  # RI
+  output:  # expected results from patched TAXSIM35 2024-01-30 version
+    ri_income_tax: 890.25

policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/sc_2022_rebate.yaml

@@ -0,0 +1,76 @@
+- name: Basic rebate calculation with tax liability
+  period: 2021
+  input:
+    sc_income_tax_before_non_refundable_credits: 1_200
+    state_code: SC
+  output:
+    sc_2022_rebate: 800
+
+- name: Rebate limited by remaining tax liability
+  period: 2021
+  input:
+    sc_income_tax_before_non_refundable_credits: 500
+    state_code: SC
+  output:
+    sc_2022_rebate: 500
+
+- name: No rebate when tax liability is zero
+  period: 2021
+  input:
+    sc_income_tax_before_non_refundable_credits: 0
+    state_code: SC
+  output:
+    sc_2022_rebate: 0
+
+- name: Rebate reduced by other non-refundable credits
+  period: 2021
+  input:
+    sc_income_tax_before_non_refundable_credits: 1_000
+    sc_cdcc: 300
+    state_code: SC
+  output:
+    sc_2022_rebate: 700
+
+- name: No rebate when other credits exceed tax liability
+  period: 2021
+  input:
+    sc_income_tax_before_non_refundable_credits: 500
+    sc_cdcc: 600
+    state_code: SC
+  output:
+    sc_2022_rebate: 0
+
+- name: Rebate reduced by refundable credits
+  period: 2021
+  input:
+    sc_income_tax_before_non_refundable_credits: 1_000
+    sc_tuition_credit: 400
+    state_code: SC
+  output:
+    sc_2022_rebate: 600
+
+- name: Partial rebate with combined credits
+  period: 2021
+  input:
+    sc_income_tax_before_non_refundable_credits: 1_500
+    sc_cdcc: 200
+    sc_tuition_credit: 100
+    state_code: SC
+  output:
+    sc_2022_rebate: 800
+
+- name: Small tax liability yields small rebate
+  period: 2021
+  input:
+    sc_income_tax_before_non_refundable_credits: 100
+    state_code: SC
+  output:
+    sc_2022_rebate: 100
+
+- name: High tax liability yields maximum rebate
+  period: 2021
+  input:
+    sc_income_tax_before_non_refundable_credits: 2_000
+    state_code: SC
+  output:
+    sc_2022_rebate: 800

policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/sc_cdcc.yaml

@@ -2,7 +2,7 @@
   period: 2022
   input:
     state_code: SC
-    tax_unit_childcare_expenses: 1_000
+    cdcc_relevant_expenses: 1_000
     count_cdcc_eligible: 1
   output:
     sc_cdcc: 70
@@ -12,7 +12,7 @@
   period: 2021
   input:
     state_code: SC
-    tax_unit_childcare_expenses: 4_000
+    cdcc_relevant_expenses: 4_000
     count_cdcc_eligible: 1
   output:
     sc_cdcc: 210
@@ -22,7 +22,7 @@
   period: 2022
   input:
     state_code: SC
-    tax_unit_childcare_expenses: 7_000
+    cdcc_relevant_expenses: 7_000
     count_cdcc_eligible: 2
   output:
     sc_cdcc: 420
@@ -32,7 +32,7 @@
   period: 2022
   input:
     state_code: SC
-    tax_unit_childcare_expenses: 7_000
+    cdcc_relevant_expenses: 7_000
     count_cdcc_eligible: 4
   output:
     sc_cdcc: 420
@@ -42,7 +42,7 @@
   period: 2021
   input:
     state_code: SC
-    tax_unit_childcare_expenses: 18_000
+    cdcc_relevant_expenses: 18_000
     count_cdcc_eligible: 2
   output:
     sc_cdcc: 420
@@ -52,7 +52,7 @@
   period: 2022
   input:
     state_code: SC
-    tax_unit_childcare_expenses: 0
+    cdcc_relevant_expenses: 0
     count_cdcc_eligible: 0
   output:
     sc_cdcc: 0
@@ -61,7 +61,7 @@
   period: 2022
   input:
     state_code: SC
-    tax_unit_childcare_expenses: 4_000
+    cdcc_relevant_expenses: 4_000
     count_cdcc_eligible: 0
   output:
     sc_cdcc: 0
@@ -70,7 +70,7 @@
   period: 2020
   input:
     state_code: SC
-    tax_unit_childcare_expenses: 9_000
+    cdcc_relevant_expenses: 9_000
     count_cdcc_eligible: 1
   output:
     sc_cdcc: 210
@@ -80,7 +80,7 @@
   period: 2022
   input:
     state_code: SC
-    tax_unit_childcare_expenses: 9_000
+    cdcc_relevant_expenses: 9_000
     count_cdcc_eligible: 1
   output:
     sc_cdcc: 210