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

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

@@ -25,3 +25,61 @@
         state_fips: 45
   output:
     sc_income_tax: 7_875
+
+- name: taxsim_record_1_2024.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 20000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        deductible_mortgage_interest: 20456.529
+        taxable_interest_income: 10684.795
+        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
+        taxable_interest_income: 10684.795
+        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
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+        tax_unit_childcare_expenses: 9202.9531
+    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: 45
+  output:
+    sc_income_tax: 117

policyengine_us/tests/policy/baseline/gov/states/tax/income/state_agi.yaml

@@ -0,0 +1,191 @@
+- name: Colorado adopts federal AGI
+  period: 2023
+  input:
+    state_code: CO
+    filing_status: SINGLE
+    age_head: 30
+    employment_income: 50_000
+  output:
+    adjusted_gross_income: 50_000
+    state_agi: 50_000
+
+- name: Michigan adopts federal AGI
+  period: 2023
+  input:
+    state_code: MI
+    filing_status: JOINT
+    age_head: 35
+    age_spouse: 33
+    employment_income: 80_000
+  output:
+    adjusted_gross_income: 80_000
+    state_agi: 80_000
+
+- name: Minnesota adopts federal AGI
+  period: 2023
+  input:
+    state_code: MN
+    filing_status: SINGLE
+    age_head: 45
+    employment_income: 60_000
+  output:
+    adjusted_gross_income: 60_000
+    state_agi: 60_000
+
+- name: North Carolina adopts federal AGI
+  period: 2023
+  input:
+    state_code: NC
+    filing_status: JOINT
+    age_head: 40
+    age_spouse: 38
+    employment_income: 120_000
+  output:
+    adjusted_gross_income: 120_000
+    state_agi: 120_000
+
+- name: North Dakota adopts federal AGI
+  period: 2023
+  input:
+    state_code: ND
+    filing_status: HEAD_OF_HOUSEHOLD
+    age_head: 35
+    employment_income: 45_000
+  output:
+    adjusted_gross_income: 45_000
+    state_agi: 45_000
+
+- name: South Carolina adopts federal AGI
+  period: 2023
+  input:
+    state_code: SC
+    filing_status: SINGLE
+    age_head: 28
+    employment_income: 65_000
+  output:
+    adjusted_gross_income: 65_000
+    state_agi: 65_000
+
+# States with their own AGI calculations
+- name: California uses state-specific AGI
+  period: 2023
+  input:
+    state_code: CA
+    filing_status: JOINT
+    age_head: 40
+    age_spouse: 38
+    employment_income: 150_000
+  output:
+    adjusted_gross_income: 150_000
+    ca_agi: 150_000
+    state_agi: 150_000
+
+- name: New York uses state-specific AGI
+  period: 2023
+  input:
+    state_code: NY
+    filing_status: SINGLE
+    age_head: 32
+    employment_income: 80_000
+  output:
+    adjusted_gross_income: 80_000
+    ny_agi: 80_000
+    state_agi: 80_000
+
+- name: Georgia uses state-specific AGI
+  period: 2023
+  input:
+    state_code: GA
+    filing_status: JOINT
+    age_head: 45
+    age_spouse: 43
+    employment_income: 95_000
+  output:
+    adjusted_gross_income: 95_000
+    ga_agi: 95_000
+    state_agi: 95_000
+
+- name: Massachusetts uses state-specific AGI
+  period: 2023
+  input:
+    state_code: MA
+    filing_status: HEAD_OF_HOUSEHOLD
+    age_head: 38
+    employment_income: 70_000
+  output:
+    adjusted_gross_income: 70_000
+    ma_agi: 70_000
+    state_agi: 70_000
+
+- name: Virginia uses state-specific AGI
+  period: 2023
+  input:
+    state_code: VA
+    filing_status: SINGLE
+    age_head: 29
+    employment_income: 55_000
+  output:
+    adjusted_gross_income: 55_000
+    va_agi: 55_000
+    state_agi: 55_000
+
+- name: Illinois uses state-specific base income
+  period: 2023
+  input:
+    state_code: IL
+    filing_status: JOINT
+    age_head: 50
+    age_spouse: 48
+    employment_income: 130_000
+  output:
+    adjusted_gross_income: 130_000
+    il_base_income: 130_000
+    state_agi: 130_000
+
+- name: Pennsylvania uses state-specific eligibility income
+  period: 2023
+  input:
+    state_code: PA
+    filing_status: SINGLE
+    age_head: 35
+    employment_income: 60_000
+  output:
+    adjusted_gross_income: 60_000
+    pa_eligibility_income: 60_000
+    state_agi: 60_000
+
+# Edge case - Texas has no state income tax
+- name: Texas has no state AGI (no state income tax)
+  period: 2023
+  input:
+    state_code: TX
+    filing_status: SINGLE
+    age_head: 30
+    employment_income: 75_000
+  output:
+    adjusted_gross_income: 75_000
+    state_agi: 0  # No state AGI variables for Texas
+
+# Arkansas with individual/joint AGI logic
+- name: Arkansas uses maximum of individual and joint AGI
+  period: 2023
+  input:
+    state_code: AR
+    ar_agi_joint: 90_000
+    ar_agi_indiv: 70_000
+  output:
+    # Arkansas will calculate both ar_agi_indiv and ar_agi_joint
+    # and use the maximum for state_agi
+    state_agi: 90_000  # Maximum of the two
+
+# Delaware with individual/joint AGI logic
+- name: Delaware uses maximum of individual and joint AGI
+  period: 2023
+  input:
+    state_code: DE
+    de_agi_joint: 60_000
+    de_agi_indiv: 80_000
+  output:
+    # Delaware will calculate both de_agi_indiv and de_agi_joint
+    # and use the maximum for state_agi
+    state_agi: 80_000  # Maximum of the two

policyengine_us/tests/policy/baseline/gov/states/tax/income/state_itemized_deductions.yaml

@@ -0,0 +1,180 @@
+- name: Federal itemized deductions adopted for Connecticut
+  period: 2023
+  input:
+    state_code: CT
+    filing_status: SINGLE
+    age_head: 30
+    # Set the individual federal deduction components directly
+    charitable_deduction: 5_000
+    interest_deduction: 8_000
+    salt_deduction: 10_000
+  output:
+    # State should use sum of federal itemized deduction components
+    state_itemized_deductions: 23_000
+
+- name: Federal itemized deductions adopted for Georgia
+  period: 2023
+  input:
+    state_code: GA
+    filing_status: JOINT
+    age_head: 40
+    age_spouse: 38
+    # Set the individual federal deduction components directly
+    charitable_deduction: 10_000
+    interest_deduction: 15_000
+    salt_deduction: 10_000
+  output:
+    # State should use sum of federal itemized deduction components
+    state_itemized_deductions: 35_000
+
+- name: State-specific itemized deductions for New York
+  period: 2023
+  input:
+    state_code: NY
+    filing_status: SINGLE
+    age_head: 35
+    adjusted_gross_income: 80_000
+    # NY has its own calculation that we set directly
+    ny_itemized_deductions: 15_000
+  output:
+    state_itemized_deductions: 15_000
+
+- name: Federal itemized deductions adopted for Utah
+  period: 2023
+  input:
+    state_code: UT
+    filing_status: JOINT
+    age_head: 45
+    age_spouse: 43
+    charitable_deduction: 7_500
+    interest_deduction: 12_000
+    salt_deduction: 8_000
+  output:
+    # State should use sum of federal itemized deduction components
+    state_itemized_deductions: 27_500
+
+- name: New Mexico uses federal itemized deductions through its own implementation
+  period: 2023
+  input:
+    state_code: NM
+    filing_status: HEAD_OF_HOUSEHOLD
+    age_head: 38
+    charitable_deduction: 4_000
+    interest_deduction: 9_000
+    salt_deduction: 7_000
+  output:
+    # NM uses federal itemized deductions via nm_itemized_deductions
+    total_itemized_taxable_income_deductions: 20_000
+    nm_itemized_deductions: 20_000
+    state_itemized_deductions: 20_000
+
+- name: Montana check for individual vs joint itemization
+  period: 2023
+  input:
+    state_code: MT
+    filing_status: HEAD_OF_HOUSEHOLD
+    age_head: 38
+    charitable_deduction: 4_000
+    interest_deduction: 9_000
+    salt_deduction: 7_000
+  output:
+    # NM uses federal itemized deductions via nm_itemized_deductions
+    total_itemized_taxable_income_deductions: 20_000
+    mt_itemized_deductions_for_federal_itemization_indiv: 2_000
+    mt_itemized_deductions_for_federal_itemization_joint: 4_000
+    state_itemized_deductions: 4_000
+
+- name: Montana maximum logic - joint higher
+  period: 2023
+  input:
+    state_code: MT
+    filing_status: JOINT
+    age_head: 40
+    age_spouse: 38
+    # Set up scenario where joint calculation is higher
+    mt_itemized_deductions_for_federal_itemization_indiv: 8_000
+    mt_itemized_deductions_for_federal_itemization_joint: 12_000
+  output:
+    # Should take the maximum (joint in this case)
+    state_itemized_deductions: 12_000
+
+- name: Montana maximum logic - individual higher
+  period: 2023
+  input:
+    state_code: MT
+    filing_status: SEPARATE
+    age_head: 35
+    # Set up scenario where individual calculation is higher
+    mt_itemized_deductions_for_federal_itemization_indiv: 15_000
+    mt_itemized_deductions_for_federal_itemization_joint: 10_000
+  output:
+    # Should take the maximum (individual in this case)
+    state_itemized_deductions: 15_000
+
+- name: Iowa maximum logic - joint higher
+  period: 2023
+  input:
+    state_code: IA
+    filing_status: JOINT
+    age_head: 42
+    age_spouse: 40
+    # Set up scenario where joint calculation is higher
+    ia_itemized_deductions_indiv: 6_000
+    ia_itemized_deductions_joint: 9_000
+  output:
+    # Should take the maximum (joint in this case)
+    state_itemized_deductions: 9_000
+
+- name: Iowa maximum logic - individual higher
+  period: 2023
+  input:
+    state_code: IA
+    filing_status: SEPARATE
+    age_head: 45
+    # Set up scenario where individual calculation is higher
+    ia_itemized_deductions_indiv: 11_000
+    ia_itemized_deductions_joint: 7_000
+  output:
+    # Should take the maximum (individual in this case)
+    state_itemized_deductions: 11_000
+
+- name: Delaware maximum logic - joint higher
+  period: 2023
+  input:
+    state_code: DE
+    filing_status: JOINT
+    age_head: 38
+    age_spouse: 35
+    # Set up scenario where joint calculation is higher
+    de_itemized_deductions_indv: 4_500
+    de_itemized_deductions_joint: 8_200
+  output:
+    # Should take the maximum (joint in this case)
+    state_itemized_deductions: 8_200
+
+- name: Delaware maximum logic - individual higher
+  period: 2023
+  input:
+    state_code: DE
+    filing_status: SEPARATE
+    age_head: 42
+    # Set up scenario where individual calculation is higher
+    de_itemized_deductions_indv: 12_500
+    de_itemized_deductions_joint: 9_800
+  output:
+    # Should take the maximum (individual in this case)
+    state_itemized_deductions: 12_500
+
+- name: Arkansas maximum logic - joint higher
+  period: 2023
+  input:
+    state_code: AR
+    filing_status: JOINT
+    age_head: 46
+    age_spouse: 44
+    # Set up scenario where joint calculation is higher
+    ar_itemized_deductions_indiv: 3_800
+    ar_itemized_deductions_joint: 7_600
+  output:
+    # Should take the maximum (joint in this case)
+    state_itemized_deductions: 7_600

policyengine_us/tests/policy/baseline/gov/states/tax/income/state_standard_deduction.yaml

@@ -0,0 +1,178 @@
+- name: Federal standard deduction adopted for Connecticut
+  period: 2023
+  input:
+    state_code: CT
+    filing_status: SINGLE
+    age_head: 30
+  output:
+    standard_deduction: 13_850
+    state_standard_deduction: 13_850
+
+- name: Federal standard deduction adopted for Utah married couple
+  period: 2023
+  input:
+    state_code: UT
+    filing_status: JOINT
+    age_head: 35
+    age_spouse: 33
+  output:
+    standard_deduction: 27_700
+    state_standard_deduction: 27_700
+
+- name: State-specific deduction for Georgia
+  period: 2023
+  input:
+    state_code: GA
+    filing_status: SINGLE
+    age_head: 30
+    adjusted_gross_income: 50_000
+  output:
+    ga_standard_deduction: 5_400
+    state_standard_deduction: 5_400
+
+- name: State-specific deduction for New York
+  period: 2023
+  input:
+    state_code: NY
+    filing_status: JOINT
+    age_head: 40
+    age_spouse: 38
+    adjusted_gross_income: 100_000
+  output:
+    ny_standard_deduction: 16_050
+    state_standard_deduction: 16_050
+
+- name: State-specific deduction for Montana
+  period: 2023
+  input:
+    state_code: MT
+    filing_status: JOINT
+    age_head: 40
+    age_spouse: 38
+    adjusted_gross_income: 20_000
+  output:
+    mt_standard_deduction_indiv: 2_460
+    mt_standard_deduction_joint: 4_920
+    state_standard_deduction: 4_920
+
+- name: Montana standard deduction maximum logic - joint higher
+  period: 2023
+  input:
+    state_code: MT
+    filing_status: JOINT
+    age_head: 45
+    age_spouse: 43
+    # Set up scenario where joint calculation is higher
+    mt_standard_deduction_indiv: 3_000
+    mt_standard_deduction_joint: 5_000
+  output:
+    # Should take the maximum (joint in this case)
+    state_standard_deduction: 5_000
+
+- name: Montana standard deduction maximum logic - individual higher
+  period: 2023
+  input:
+    state_code: MT
+    filing_status: SEPARATE
+    age_head: 35
+    # Set up scenario where individual calculation is higher
+    mt_standard_deduction_indiv: 8_000
+    mt_standard_deduction_joint: 6_000
+  output:
+    # Should take the maximum (individual in this case)
+    state_standard_deduction: 8_000
+
+- name: Iowa standard deduction maximum logic - joint higher
+  period: 2023
+  input:
+    state_code: IA
+    filing_status: JOINT
+    age_head: 42
+    age_spouse: 40
+    # Set up scenario where joint calculation is higher
+    ia_standard_deduction_indiv: 2_500
+    ia_standard_deduction_joint: 4_000
+  output:
+    # Should take the maximum (joint in this case)
+    state_standard_deduction: 4_000
+
+- name: Iowa standard deduction maximum logic - individual higher
+  period: 2023
+  input:
+    state_code: IA
+    filing_status: SEPARATE
+    age_head: 38
+    # Set up scenario where individual calculation is higher
+    ia_standard_deduction_indiv: 7_000
+    ia_standard_deduction_joint: 5_500
+  output:
+    # Should take the maximum (individual in this case)
+    state_standard_deduction: 7_000
+
+- name: Delaware standard deduction maximum logic - joint higher
+  period: 2023
+  input:
+    state_code: DE
+    filing_status: JOINT
+    age_head: 40
+    age_spouse: 37
+    # Set up scenario where joint calculation is higher
+    de_standard_deduction_indv: 3_200
+    de_standard_deduction_joint: 6_400
+  output:
+    # Should take the maximum (joint in this case)
+    state_standard_deduction: 6_400
+
+- name: Delaware standard deduction maximum logic - individual higher
+  period: 2023
+  input:
+    state_code: DE
+    filing_status: SEPARATE
+    age_head: 45
+    # Set up scenario where individual calculation is higher
+    de_standard_deduction_indv: 8_500
+    de_standard_deduction_joint: 7_000
+  output:
+    # Should take the maximum (individual in this case)
+    state_standard_deduction: 8_500
+
+- name: Arkansas standard deduction maximum logic - joint higher
+  period: 2023
+  input:
+    state_code: AR
+    filing_status: JOINT
+    age_head: 44
+    age_spouse: 41
+    # Set up scenario where joint calculation is higher
+    ar_standard_deduction_indiv: 2_340
+    ar_standard_deduction_joint: 4_680
+  output:
+    # Should take the maximum (joint in this case)
+    state_standard_deduction: 4_680
+
+- name: Mississippi standard deduction maximum logic - joint higher
+  period: 2023
+  input:
+    state_code: MS
+    filing_status: JOINT
+    age_head: 39
+    age_spouse: 36
+    # Set up scenario where joint calculation is higher
+    ms_standard_deduction_indiv: 2_300
+    ms_standard_deduction_joint: 4_600
+  output:
+    # Should take the maximum (joint in this case)
+    state_standard_deduction: 4_600
+
+- name: Kentucky standard deduction maximum logic - individual higher
+  period: 2023
+  input:
+    state_code: KY
+    filing_status: SEPARATE
+    age_head: 41
+    # Set up scenario where individual calculation is higher
+    ky_standard_deduction_indiv: 3_400
+    ky_standard_deduction_joint: 2_650
+  output:
+    # Should take the maximum (individual in this case)
+    state_standard_deduction: 3_400