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

policyengine_us/variables/gov/aca/ptc/{aca_ptc_phase_out_rate.py → aca_required_contribution_percentage.py}

@@ -1,7 +1,7 @@
 from policyengine_us.model_api import *
 
 
-class aca_ptc_phase_out_rate(Variable):
+class aca_required_contribution_percentage(Variable):
     value_type = float
     entity = TaxUnit
     label = "ACA PTC phase-out rate (i.e., IRS Form 8962 'applicable figure')"
@@ -11,5 +11,5 @@ class aca_ptc_phase_out_rate(Variable):
 
     def formula(tax_unit, period, parameters):
         magi_frac = tax_unit("aca_magi_fraction", period)
-        p = parameters(period).gov.aca.ptc_phase_out_rate
+        p = parameters(period).gov.aca.required_contribution_percentage
         return np.interp(magi_frac, p.thresholds, p.amounts)

policyengine_us/variables/gov/ed/is_federal_work_study_participant.py

@@ -0,0 +1,9 @@
+from policyengine_us.model_api import *
+
+
+class is_federal_work_study_participant(Variable):
+    value_type = bool
+    entity = Person
+    definition_period = YEAR
+    label = "Participating in Federal Work Study"
+    reference = "https://www.law.cornell.edu/cfr/text/34/part-675"

policyengine_us/variables/gov/ed/pell_grant/efc/pell_grant_simplified_formula_applies.py

@@ -12,6 +12,5 @@ class pell_grant_simplified_formula_applies(Variable):
         head_income = tax_unit("pell_grant_primary_income", period)
         p = parameters(period).gov.ed.pell_grant.efc.simplified
         income_eligible = head_income < p.income_limit
-        total_benefits = add(tax_unit, period, p.benefits)
-        has_benefits = np.any(total_benefits > 0)
+        has_benefits = add(tax_unit, period, p.benefits) > 0
         return income_eligible & has_benefits & p.applies

policyengine_us/variables/gov/fcc/lifeline/is_lifeline_eligible.py

@@ -21,10 +21,9 @@ class is_lifeline_eligible(Variable):
         )
         categorically_eligible = np.where(
             is_on_tribal_land,
-            np.any(tribal_lifeline_programs),
-            np.any(non_tribal_lifeline_programs),
+            tribal_lifeline_programs > 0,
+            non_tribal_lifeline_programs > 0,
         )
-        fpg_ratio = spm_unit("fcc_fpg_ratio", period)
-        fpg_limit = p.fpg_limit
-        fpg_eligible = fpg_ratio <= fpg_limit
-        return categorically_eligible | fpg_eligible
+        # Use the new unified income eligibility variable
+        income_eligible = spm_unit("is_lifeline_income_eligible", period)
+        return categorically_eligible | income_eligible

policyengine_us/variables/gov/fcc/lifeline/is_lifeline_income_eligible.py

@@ -0,0 +1,35 @@
+from policyengine_us.model_api import *
+
+
+class is_lifeline_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Income-eligible for Lifeline"
+    documentation = (
+        "Meets income requirements for Lifeline (federal or state-expanded)"
+    )
+    definition_period = YEAR
+    reference = (
+        "https://www.law.cornell.edu/cfr/text/47/54.409",
+        "https://statutes.capitol.texas.gov/Docs/UT/htm/UT.55.htm#55.015",
+    )
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.fcc.lifeline
+        fpg_ratio = spm_unit("fcc_fpg_ratio", period)
+
+        # Some states expand eligibility beyond federal limit
+        state = spm_unit.household("state_code_str", period)
+        is_tx = state == "TX"
+
+        # Texas expands to 150% FPG per Texas Utilities Code § 55.015(d-1)
+        tx_p = parameters(period).gov.states.tx.uct.lifeline
+
+        # Use state-specific limit where applicable, otherwise federal (135%)
+        # Convert to float32 to match fpg_ratio dtype for comparison
+        # Without this, float32(1.35) > float64(1.35) due to precision differences
+        fpg_limit = where(is_tx, tx_p.fpg_limit, p.fpg_limit).astype(
+            np.float32
+        )
+
+        return fpg_ratio <= fpg_limit

policyengine_us/variables/gov/fcc/lifeline/lifeline.py

@@ -33,11 +33,14 @@ class lifeline(Variable):
                     base_amount,
                 )
 
-        max_monthly_amount = (
+        federal_monthly_amount = (
             base_amount
             + is_rural_tribal * p.fcc.lifeline.amount.rural_tribal_supplement
         )
-        max_amount = max_monthly_amount * MONTHS_IN_YEAR
+        # Get TX supplement for the specific month (now properly defined as MONTH period)
+        tx_supplement = spm_unit("tx_lifeline_supplement", period.first_month)
+        total_monthly_amount = federal_monthly_amount + tx_supplement
+        max_amount = total_monthly_amount * MONTHS_IN_YEAR
         phone_broadband_cost = add(
             spm_unit, period, ["phone_cost", "broadband_cost"]
         )

policyengine_us/variables/gov/hhs/head_start/early_head_start.py

@@ -4,7 +4,8 @@ from policyengine_us.model_api import *
 class early_head_start(Variable):
     value_type = float
     entity = Person
-    label = "Amount of Early Head Start benefit"
+    label = "Early Head Start"
+    unit = USD
     definition_period = YEAR
     defined_for = "is_early_head_start_eligible"
     reference = "https://headstart.gov/program-data/article/head-start-program-facts-fiscal-year-2022"

policyengine_us/variables/gov/hhs/head_start/head_start.py

@@ -4,7 +4,8 @@ from policyengine_us.model_api import *
 class head_start(Variable):
     value_type = float
     entity = Person
-    label = "Amount of Head Start benefit"
+    label = "Head Start"
+    unit = USD
     definition_period = YEAR
     defined_for = "is_head_start_eligible"
     reference = "https://headstart.gov/program-data/article/head-start-program-facts-fiscal-year-2022"

policyengine_us/variables/gov/hhs/head_start/is_head_start_categorically_eligible.py

@@ -12,7 +12,5 @@ class is_head_start_categorically_eligible(Variable):
     )
 
     def formula(person, period, parameters):
-        tax_unit = person.tax_unit
         p = parameters(period).gov.hhs.head_start
-        programs = add(tax_unit, period, p.categorical_eligibility)
-        return np.any(programs)
+        return add(person.tax_unit, period, p.categorical_eligibility) > 0

policyengine_us/variables/gov/hhs/medicaid/eligibility/is_medicaid_immigration_status_eligible.py

@@ -33,4 +33,12 @@ class is_medicaid_immigration_status_eligible(Variable):
         )
         undocumented_eligible = undocumented & state_covers_undocumented
 
-        return eligible_immigration_status | undocumented_eligible
+        ca_eligible_regardless_of_immigration_status = person(
+            "is_ca_medicaid_immigration_status_eligible", period
+        )
+
+        return (
+            eligible_immigration_status
+            | undocumented_eligible
+            | ca_eligible_regardless_of_immigration_status
+        )

policyengine_us/variables/gov/hhs/tanf/cash/income/tanf_gross_earned_income.py

@@ -0,0 +1,13 @@
+from policyengine_us.model_api import *
+
+
+class tanf_gross_earned_income(Variable):
+    value_type = float
+    entity = Person
+    label = (
+        "Temporary Assistance for Needy Families (TANF) gross earned income"
+    )
+    unit = USD
+    definition_period = MONTH
+
+    adds = "gov.hhs.tanf.cash.income.sources.earned"

policyengine_us/variables/gov/hhs/tanf/cash/income/tanf_gross_unearned_income.py

@@ -0,0 +1,13 @@
+from policyengine_us.model_api import *
+
+
+class tanf_gross_unearned_income(Variable):
+    value_type = float
+    entity = Person
+    label = (
+        "Temporary Assistance for Needy Families (TANF) gross unearned income"
+    )
+    unit = USD
+    definition_period = MONTH
+
+    adds = "gov.hhs.tanf.cash.income.sources.unearned"

policyengine_us/variables/gov/hhs/tanf/tanf_fpg.py

@@ -0,0 +1,28 @@
+from policyengine_us.model_api import *
+
+
+class tanf_fpg(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "TANF federal poverty guideline"
+    unit = USD
+    documentation = (
+        "The federal poverty guideline used to determine TANF eligibility."
+    )
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/uscode/text/42/9902"
+
+    def formula(spm_unit, period, parameters):
+        # We can use tanf_unit_size for more accurate model in the future
+        n = spm_unit("spm_unit_size", period.this_year)
+        state_group = spm_unit.household("state_group_str", period.this_year)
+        year = period.start.year
+        month = period.start.month
+        if month >= 10:
+            instant_str = f"{year}-10-01"
+        else:
+            instant_str = f"{year - 1}-10-01"
+        p_fpg = parameters(instant_str).gov.hhs.fpg
+        p1 = p_fpg.first_person[state_group] / MONTHS_IN_YEAR
+        pn = p_fpg.additional_person[state_group] / MONTHS_IN_YEAR
+        return p1 + pn * (n - 1)

policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in.py

@@ -10,9 +10,7 @@ class ctc_phase_in(Variable):
     reference = "https://www.law.cornell.edu/uscode/text/26/24#d"
 
     def formula(tax_unit, period, parameters):
-
         ctc = parameters(period).gov.irs.credits.ctc
-
         relevant_earnings = tax_unit("ctc_phase_in_relevant_earnings", period)
         # The other part of the "lesser of" statement is: "the amount by which [the non-refundable CTC]
         # would increase if [tax liability] increased by tax_increase", where tax_increase is the greater of:

policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in_relevant_earnings.py

@@ -17,6 +17,4 @@ class ctc_phase_in_relevant_earnings(Variable):
         earnings_over_threshold = max_(
             0, earnings - ctc.refundable.phase_in.threshold
         )
-        return (
-            earnings_over_threshold * ctc.refundable.phase_in.rate
-        )
+        return earnings_over_threshold * ctc.refundable.phase_in.rate

policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/social_security/tax_unit_taxable_social_security.py

@@ -49,26 +49,42 @@ class tax_unit_taxable_social_security(Variable):
             0, combined_income - adjusted_base_amount
         )
 
-        amount_if_under_second_threshold = p.rate.base * min_(
-            combined_income_excess, gross_ss
+        # Tier 1: Between base and adjusted base thresholds
+        # Per IRC §86(a)(1), "the amount determined under paragraph (1)"
+        # Taxable amount is lesser of:
+        # - base.benefit_cap * SS benefits [§86(a)(1)(A)]
+        # - base.excess * excess over base [§86(a)(1)(B)]
+        amount_under_paragraph_1 = min_(
+            p.rate.base.benefit_cap * gross_ss,
+            p.rate.base.excess * combined_income_excess,
         )
+
+        # Tier 2: Above adjusted base threshold
+        # Per IRC §86(a)(2)(A)(ii), the lesser of:
+        # - "the amount determined under paragraph (1)" (calculated above)
+        # - "one-half of the difference between the adjusted base amount and the base amount"
+        bracket_amount = min_(
+            amount_under_paragraph_1,
+            p.rate.additional.bracket * (adjusted_base_amount - base_amount),
+        )
+
+        # Per IRC §86(a)(2), the lesser of:
+        # (A) 85% of excess over adjusted base + bracket amount, or
+        # (B) 85% of social security benefits
         amount_if_over_second_threshold = min_(
-            p.rate.additional * excess_over_adjusted_base
-            + min_(
-                amount_if_under_second_threshold,
-                p.rate.base * (adjusted_base_amount - base_amount),
-            ),
-            p.rate.additional * gross_ss,
+            p.rate.additional.excess * excess_over_adjusted_base
+            + bracket_amount,
+            p.rate.additional.benefit_cap * gross_ss,
         )
+
         return select(
             [
                 under_first_threshold,
                 under_second_threshold,
-                True,
             ],
             [
                 0,
-                amount_if_under_second_threshold,
-                amount_if_over_second_threshold,
+                amount_under_paragraph_1,
             ],
+            default=amount_if_over_second_threshold,
         )

policyengine_us/variables/gov/irs/income/taxable_income/deductions/tax_unit_itemizes.py

@@ -10,6 +10,7 @@ class tax_unit_itemizes(Variable):
     definition_period = YEAR
 
     def formula(tax_unit, period, parameters):
+
         if parameters(period).gov.simulation.branch_to_determine_itemization:
             # determine federal itemization behavior by comparing tax liability
             tax_liability_if_itemizing = tax_unit(
@@ -18,11 +19,29 @@ class tax_unit_itemizes(Variable):
             tax_liability_if_not_itemizing = tax_unit(
                 "tax_liability_if_not_itemizing", period
             )
-            return tax_liability_if_itemizing < tax_liability_if_not_itemizing
+            state_standard_deduction = tax_unit(
+                "state_standard_deduction", period
+            )
+            state_itemized_deductions = tax_unit(
+                "state_itemized_deductions", period
+            )
+            # Use a small tolerance for floating-point comparison due to floating point imprecision
+            TOLERANCE = 0.01
+            federal_tax_equal = (
+                np.abs(
+                    tax_liability_if_itemizing - tax_liability_if_not_itemizing
+                )
+                <= TOLERANCE
+            )
+            return where(
+                federal_tax_equal,
+                state_standard_deduction < state_itemized_deductions,
+                tax_liability_if_itemizing < tax_liability_if_not_itemizing,
+            )
         else:
-            # determine federal itemization behavior by comparing deductions
             standard_deduction = tax_unit("standard_deduction", period)
             itemized_deductions = tax_unit(
                 "itemized_taxable_income_deductions", period
             )
+            # determine federal itemization behavior by comparing deductions
             return itemized_deductions > standard_deduction

policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/amt_tax_including_cg.py

@@ -34,7 +34,7 @@ class amt_tax_including_cg(Variable):
         income_taxes_at_amt_rates = p.income.amt.brackets.calc(excess_income)
         # Line 19 - First CG tax bracket threshold
         filing_status = tax_unit("filing_status", period)
-        cg_bracket = p.capital_gains.brackets.thresholds["1"][filing_status]
+        cg_bracket = p.capital_gains.thresholds["1"][filing_status]
         # Line 20 - Schedule D Line 14
         lt_capital_loss_carryover = tax_unit("dwks14", period)
         # Line 21 - Line 20 minus Line 19
@@ -42,7 +42,7 @@ class amt_tax_including_cg(Variable):
         # Line 22 - smaller of Line 12 or Line 13
         smaller_of_income_or_cg = min_(reduced_income, cg_distributions)
         # Line 23 - smaller of Line 22 or Line 21 (amount is taxed at 0%)
-        cg_first_rate = p.capital_gains.brackets.rates["1"]
+        cg_first_rate = p.capital_gains.rates["1"]
         disregarded_gains = (
             min_(smaller_of_income_or_cg, reduced_cg_bracket) * cg_first_rate
         )
@@ -51,9 +51,7 @@ class amt_tax_including_cg(Variable):
             smaller_of_income_or_cg - disregarded_gains, 0
         )
         # Line 25 - Second CG tax bracket threshold
-        second_cg_bracket = p.capital_gains.brackets.thresholds["2"][
-            filing_status
-        ]
+        second_cg_bracket = p.capital_gains.thresholds["2"][filing_status]
         # Line 26 - same as line 21
         # Line 27 - Schedule D Line 21
         loss_limited_net_capital_gains = tax_unit(
@@ -73,16 +71,14 @@ class amt_tax_including_cg(Variable):
         )
         # Line 31 - multiply Line 30by second CG tax rate
         cg_second_bracket_tax = (
-            capped_income_including_cg * p.capital_gains.brackets.rates["2"]
+            capped_income_including_cg * p.capital_gains.rates["2"]
         )
         # Line 32 - Line 23 plus Line 30
         taxed_gains = disregarded_gains + capped_income_including_cg
         # Line 33 - Line 22 minus Line 32
         excess_taxed_gains = max_(0, smaller_of_income_or_cg - taxed_gains)
         # Line 34 - multiply Line 33 by third CG tax rate
-        cg_third_bracket_tax = (
-            excess_taxed_gains * p.capital_gains.brackets.rates["3"]
-        )
+        cg_third_bracket_tax = excess_taxed_gains * p.capital_gains.rates["3"]
         # Line 35 - sum of Line 17, Line 32, Line 33
         final_taxed_income = excess_income + taxed_gains + excess_taxed_gains
         # Line 36 Line 12 minus Line 35

policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/exemption/amt_exemption.py

@@ -0,0 +1,47 @@
+from policyengine_us.model_api import *
+
+
+class amt_exemption(Variable):
+    value_type = float
+    entity = TaxUnit
+    definition_period = YEAR
+    label = "Alternative Minimum Tax exemption"
+    unit = USD
+    documentation = (
+        "AMT exemption amount after phase-out and kiddie tax adjustments. "
+        "Form 6251, Line 5."
+    )
+    reference = [
+        "https://www.law.cornell.edu/uscode/text/26/55#d",  # 26 U.S.C. § 55(d)
+        "https://www.irs.gov/instructions/i6251",
+    ]
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.irs.income.amt
+        phase_out = p.exemption.phase_out
+        filing_status = tax_unit("filing_status", period)
+        amt_income = tax_unit("amt_income", period)
+
+        # Base exemption amount based on filing status
+        base_exemption_amount = p.exemption.amount[filing_status]
+
+        # Phase-out at higher income levels
+        income_excess = max_(0, amt_income - phase_out.start[filing_status])
+        exemption_phase_out = phase_out.rate * income_excess
+        reduced_exemption_amount = max_(
+            0,
+            base_exemption_amount - exemption_phase_out,
+        )
+
+        # A reduced exemption amount is applied to kiddie tax filers
+        kiddie_tax_applies = tax_unit("amt_kiddie_tax_applies", period)
+        adj_earnings = tax_unit("filer_adjusted_earnings", period)
+        child_amount = p.exemption.child.amount
+
+        exemption_cap = where(
+            kiddie_tax_applies,
+            adj_earnings + child_amount,
+            np.inf,
+        )
+
+        return min_(reduced_exemption_amount, exemption_cap)

policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/income/amt_income_less_exemptions.py

@@ -17,28 +17,10 @@ class amt_income_less_exemptions(Variable):
         taxable_income = tax_unit("taxable_income", period)
         kiddie_tax_applies = tax_unit("amt_kiddie_tax_applies", period)
         applied_income = where(kiddie_tax_applies, taxable_income, amt_income)
+
         # Form 6251, Part II top
-        p = parameters(period).gov.irs.income.amt
-        phase_out = p.exemption.phase_out
-        filing_status = tax_unit("filing_status", period)
-        # Line 5 the exemption amount is based on filing status and
-        # is phased-out at higher income
-        base_exemption_amount = p.exemption.amount[filing_status]
-        income_excess = max_(0, amt_income - phase_out.start[filing_status])
-        exemption_phase_out = phase_out.rate * income_excess
-        reduced_exemption_amount = max_(
-            0,
-            (base_exemption_amount - exemption_phase_out),
-        )
-        # A reduced exemption amount is applied to kiddie tax filers
-        adj_earnings = tax_unit("filer_adjusted_earnings", period)
-        child_amount = p.exemption.child.amount
+        # Line 5
+        amt_exemption = tax_unit("amt_exemption", period)
 
-        exemption_cap = where(
-            kiddie_tax_applies,
-            adj_earnings + child_amount,
-            np.inf,
-        )
-        capped_exemption_amount = min_(reduced_exemption_amount, exemption_cap)
         # Line 6
-        return max_(0, applied_income - capped_exemption_amount)
+        return max_(0, applied_income - amt_exemption)

policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/regular_tax_before_credits.py

@@ -10,29 +10,28 @@ class regular_tax_before_credits(Variable):
     unit = USD
 
     def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.irs
         filing_status = tax_unit("filing_status", period)
         dwks1 = tax_unit("taxable_income", period)
 
-        capital_gains = parameters(period).gov.irs.capital_gains.brackets
-
-        dwks16 = min_(capital_gains.thresholds["1"][filing_status], dwks1)
+        dwks16 = min_(p.capital_gains.thresholds["1"][filing_status], dwks1)
         dwks17 = min_(tax_unit("dwks14", period), dwks16)
         dwks20 = dwks16 - dwks17
-        lowest_rate_tax = capital_gains.rates["1"] * dwks20
+        lowest_rate_tax = p.capital_gains.rates["1"] * dwks20
         # Break in worksheet lines
         dwks13 = tax_unit("dwks13", period)
         dwks21 = min_(dwks1, dwks13)
         dwks22 = dwks20
         dwks23 = max_(0, dwks21 - dwks22)
-        dwks25 = min_(capital_gains.thresholds["2"][filing_status], dwks1)
+        dwks25 = min_(p.capital_gains.thresholds["2"][filing_status], dwks1)
         dwks19 = tax_unit("dwks19", period)
         dwks26 = min_(dwks19, dwks20)
         dwks27 = max_(0, dwks25 - dwks26)
         dwks28 = min_(dwks23, dwks27)
-        dwks29 = capital_gains.rates["2"] * dwks28
+        dwks29 = p.capital_gains.rates["2"] * dwks28
         dwks30 = dwks22 + dwks28
         dwks31 = dwks21 - dwks30
-        dwks32 = capital_gains.rates["3"] * dwks31
+        dwks32 = p.capital_gains.rates["3"] * dwks31
         # Break in worksheet lines
         dwks33 = min_(
             tax_unit("dwks09", period),
@@ -43,18 +42,18 @@ class regular_tax_before_credits(Variable):
         dwks36 = max_(0, dwks34 - dwks1)
         dwks37 = max_(0, dwks33 - dwks36)
 
-        p = parameters(period).gov.irs.income
-
-        dwks38 = p.amt.capital_gains.capital_gain_excess_tax_rate * dwks37
+        dwks38 = (
+            p.income.amt.capital_gains.capital_gain_excess_tax_rate * dwks37
+        )
         # Break in worksheet lines
         dwks39 = dwks19 + dwks20 + dwks28 + dwks31 + dwks37
         dwks40 = dwks1 - dwks39
-        dwks41 = p.amt.brackets.rates[-1] * dwks40
+        dwks41 = p.income.amt.brackets.rates[-1] * dwks40
 
         # Compute regular tax using bracket rates and thresholds
         reg_taxinc = max_(0, dwks19)
-        bracket_tops = p.bracket.thresholds
-        bracket_rates = p.bracket.rates
+        bracket_tops = p.income.bracket.thresholds
+        bracket_rates = p.income.bracket.rates
         reg_tax = 0
         bracket_bottom = 0
         for i in range(1, len(list(bracket_rates.__iter__())) + 1):

policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_excluded_from_taxable_income.py

@@ -14,15 +14,15 @@ class capital_gains_excluded_from_taxable_income(Variable):
     )
 
     def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.irs.capital_gains
         net_capital_gain = tax_unit("net_capital_gain", period)
         adjusted_net_capital_gain = tax_unit(
             "adjusted_net_capital_gain", period
         )
         taxable_income = tax_unit("taxable_income", period)
         filing_status = tax_unit("filing_status", period)
-        cg = parameters(period).gov.irs.capital_gains.brackets
         income_taxed_below_first_rate = clip(
-            taxable_income, 0, cg.thresholds["1"][filing_status]
+            taxable_income, 0, p.thresholds["1"][filing_status]
         )
         reduced_taxable_income = max_(
             taxable_income - net_capital_gain,

policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_tax.py

@@ -27,8 +27,8 @@ class capital_gains_tax(Variable):
 
         filing_status = tax_unit("filing_status", period)
 
-        first_threshold = cg.brackets.thresholds["1"][filing_status]
-        second_threshold = cg.brackets.thresholds["2"][filing_status]
+        first_threshold = cg.thresholds["1"][filing_status]
+        second_threshold = cg.thresholds["2"][filing_status]
 
         income_ordinarily_under_second_rate = clip(
             taxable_income, 0, first_threshold
@@ -55,9 +55,9 @@ class capital_gains_tax(Variable):
         )
 
         main_cg_tax = (
-            cg_in_first_bracket * cg.brackets.rates["1"]
-            + cg_in_second_bracket * cg.brackets.rates["2"]
-            + cg_in_third_bracket * cg.brackets.rates["3"]
+            cg_in_first_bracket * cg.rates["1"]
+            + cg_in_second_bracket * cg.rates["2"]
+            + cg_in_third_bracket * cg.rates["3"]
         )
 
         unrecaptured_s_1250_gain = tax_unit(

policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/dwks19.py

@@ -9,11 +9,11 @@ class dwks19(Variable):
     unit = USD
 
     def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.irs.capital_gains
         dwks14 = tax_unit("dwks14", period)
-        capital_gains = parameters(period).gov.irs.capital_gains.brackets
         filing_status = tax_unit("filing_status", period)
         dwks01 = tax_unit("taxable_income", period)
-        dwks16 = min_(capital_gains.thresholds["1"][filing_status], dwks01)
+        dwks16 = min_(p.thresholds["1"][filing_status], dwks01)
         dwks17 = min_(dwks14, dwks16)
         dwks10 = tax_unit("dwks10", period)
         dwks18 = max_(0, dwks01 - dwks10)

policyengine_us/variables/gov/local/tx/harris/in_harris_county_tx.py

@@ -0,0 +1,12 @@
+from policyengine_us.model_api import *
+
+
+class in_harris_county_tx(Variable):
+    value_type = bool
+    entity = Household
+    definition_period = YEAR
+    label = "Is in Harris County, Texas"
+
+    def formula(household, period, parameters):
+        county = household("county_str", period)
+        return county == "HARRIS_COUNTY_TX"

policyengine_us/variables/gov/local/tx/harris/rides/tx_harris_rides_eligible.py

@@ -0,0 +1,22 @@
+from policyengine_us.model_api import *
+
+
+class tx_harris_rides_eligible(Variable):
+    value_type = bool
+    entity = Person
+    definition_period = YEAR
+    label = "Harris County RIDES eligibility"
+    reference = "https://rides.harriscountytx.gov/Registration/Registration-Information"
+    defined_for = "in_harris_county_tx"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.local.tx.harris.rides
+
+        # Age eligibility
+        age = person("age", period)
+        age_eligible = age >= p.age_threshold
+
+        # Disability eligibility
+        has_disability = person("is_disabled", period)
+
+        return age_eligible | has_disability

policyengine_us/variables/gov/local/tx/harris/rides/tx_harris_rides_subsidy.py

@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class tx_harris_rides_subsidy(Variable):
+    value_type = float
+    entity = Person
+    definition_period = YEAR
+    label = "Harris County RIDES transportation subsidy"
+    reference = "https://rides.harriscountytx.gov/"
+    unit = USD
+    defined_for = "tx_harris_rides_eligible"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.local.tx.harris.rides
+
+        # Get estimated transportation costs
+        # In a real implementation, this would be based on actual trip data
+        # For now, we'll use a simplified estimate
+        transportation_costs = person(
+            "pre_subsidy_transportation_expense", period
+        )
+
+        # RIDES subsidizes 60% of trip costs (customer pays 40%)
+        subsidy_rate = 1 - p.customer_payment_rate
+
+        return transportation_costs * subsidy_rate