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

policyengine_us/parameters/gov/hhs/smi/amount.yaml

@@ -5,261 +5,313 @@ AK:
   2022-10-01: 109_805
   2023-10-01: 112_227
   2024-10-01: 121_634
+  2025-10-01: 128_650
 AL:
   2021-10-01: 80_762
   2022-10-01: 83_791
   2023-10-01: 88_407
   2024-10-01: 95_455
+  2025-10-01: 98_700
 AR:
   2021-10-01: 71_485
   2022-10-01: 74_456
   2023-10-01: 78_985
   2024-10-01: 86_577
+  2025-10-01: 90_280
 AZ:
   2021-10-01: 82_227
   2022-10-01: 86_079
   2023-10-01: 92_454
   2024-10-01: 101_783
+  2025-10-01: 107_983
 CA:
   2021-10-01: 98_644
   2022-10-01: 103_856
   2023-10-01: 110_879
   2024-10-01: 121_926
+  2025-10-01: 128_144
 CO:
   2021-10-01: 106_120
   2022-10-01: 110_786
   2023-10-01: 118_538
   2024-10-01: 130_104
+  2025-10-01: 138_760
 CT:
   2021-10-01: 125_087
   2022-10-01: 127_443
   2023-10-01: 133_184
   2024-10-01: 145_853
+  2025-10-01: 153_091
 DC:
   2021-10-01: 137_563
   2022-10-01: 152_043
   2023-10-01: 159_662
   2024-10-01: 184_525
+  2025-10-01: 198_211
 DE:
   2021-10-01: 103_900
   2022-10-01: 105_076
   2023-10-01: 111_871
   2024-10-01: 120_963
+  2025-10-01: 126_099
 FL:
   2021-10-01: 81_077
   2022-10-01: 83_452
   2023-10-01: 88_895
   2024-10-01: 98_038
+  2025-10-01: 103_063
 GA:
   2021-10-01: 84_851
   2022-10-01: 89_932
   2023-10-01: 95_238
   2024-10-01: 105_893
+  2025-10-01: 110_736
 HI:
   2021-10-01: 108_498
   2022-10-01: 112_242
   2023-10-01: 119_285
   2024-10-01: 129_108
+  2025-10-01: 134_428
 IA:
   2021-10-01: 94_221
   2022-10-01: 97_935
   2023-10-01: 104_510
   2024-10-01: 113_549
+  2025-10-01: 117_810
 ID:
   2021-10-01: 79_820
   2022-10-01: 81_293
   2023-10-01: 86_721
   2024-10-01: 97_325
+  2025-10-01: 105_243
 IL:
   2021-10-01: 102_167
   2022-10-01: 106_151
   2023-10-01: 112_679
   2024-10-01: 122_136
+  2025-10-01: 128_140
 IN:
   2021-10-01: 86_578
   2022-10-01: 89_193
   2023-10-01: 95_373
   2024-10-01: 103_324
+  2025-10-01: 107_555
 KS:
   2021-10-01: 90_284
   2022-10-01: 92_146
   2023-10-01: 98_343
   2024-10-01: 107_363
+  2025-10-01: 112_919
 KY:
   2021-10-01: 80_407
   2022-10-01: 82_499
   2023-10-01: 87_555
   2024-10-01: 96_305
+  2025-10-01: 100_924
 LA:
   2021-10-01: 81_779
   2022-10-01: 83_464
   2023-10-01: 86_934
   2024-10-01: 95_801
+  2025-10-01: 98_137
 MA:
   2021-10-01: 131_252
   2022-10-01: 135_936
   2023-10-01: 145_491
   2024-10-01: 157_680
+  2025-10-01: 165_955
 MD:
   2021-10-01: 124_807
   2022-10-01: 127_853
   2023-10-01: 136_443
   2024-10-01: 149_249
+  2025-10-01: 154_117
 ME:
   2021-10-01: 93_560
   2022-10-01: 98_914
   2023-10-01: 104_719
   2024-10-01: 113_259
+  2025-10-01: 118_065
 MI:
   2021-10-01: 93_492
   2022-10-01: 96_917
   2023-10-01: 103_103
   2024-10-01: 111_699
+  2025-10-01: 117_043
 MN:
   2021-10-01: 112_942
   2022-10-01: 117_587
   2023-10-01: 125_645
   2024-10-01: 137_690
+  2025-10-01: 143_998
 MO:
   2021-10-01: 88_519
   2022-10-01: 91_159
   2023-10-01: 97_499
   2024-10-01: 105_825
+  2025-10-01: 109_229
 MS:
   2021-10-01: 68_871
   2022-10-01: 70_961
   2023-10-01: 75_300
   2024-10-01: 82_331
+  2025-10-01: 85_708
 MT:
   2021-10-01: 87_442
   2022-10-01: 90_180
   2023-10-01: 95_501
   2024-10-01: 102_893
+  2025-10-01: 108_077
 NC:
   2021-10-01: 84_549
   2022-10-01: 88_855
   2023-10-01: 95_852
   2024-10-01: 104_937
+  2025-10-01: 109_383
 ND:
   2021-10-01: 104_087
   2022-10-01: 107_076
   2023-10-01: 114_503
   2024-10-01: 123_092
+  2025-10-01: 129_911
 NE:
   2021-10-01: 93_660
   2022-10-01: 95_903
   2023-10-01: 102_274
   2024-10-01: 112_961
+  2025-10-01: 118_162
 NH:
   2021-10-01: 120_821
   2022-10-01: 124_902
   2023-10-01: 133_449
   2024-10-01: 146_582
+  2025-10-01: 152_580
 NJ:
   2021-10-01: 128_786
   2022-10-01: 133_238
   2023-10-01: 141_384
   2024-10-01: 153_514
+  2025-10-01: 160_276
 NM:
   2021-10-01: 67_949
   2022-10-01: 71_118
   2023-10-01: 76_101
   2024-10-01: 81_873
+  2025-10-01: 87_796
 NV:
   2021-10-01: 82_509
   2022-10-01: 85_150
   2023-10-01: 89_325
   2024-10-01: 96_026
+  2025-10-01: 100_681
 NY:
   2021-10-01: 104_972
   2022-10-01: 109_716
   2023-10-01: 116_765
   2024-10-01: 127_802
+  2025-10-01: 133_609
 OH:
   2021-10-01: 91_185
   2022-10-01: 93_649
   2023-10-01: 100_106
   2024-10-01: 109_319
+  2025-10-01: 114_593
 OK:
   2021-10-01: 76_142
   2022-10-01: 78_027
   2023-10-01: 83_103
   2024-10-01: 90_026
+  2025-10-01: 93_937
 OR:
   2021-10-01: 94_050
   2022-10-01: 100_210
   2023-10-01: 107_136
   2024-10-01: 117_983
+  2025-10-01: 123_027
 PA:
   2021-10-01: 100_995
   2022-10-01: 104_230
   2023-10-01: 111_335
   2024-10-01: 121_268
+  2025-10-01: 125_674
 PR:
   2021-10-01: 32_843
   2022-10-01: 33_705
   2023-10-01: 35_747
   2024-10-01: 39_438
+  2025-10-01: 42_061
 RI:
   2021-10-01: 107_837
   2022-10-01: 109_100
   2023-10-01: 114_343
   2024-10-01: 125_328
+  2025-10-01: 135_424
 SC:
   2021-10-01: 80_973
   2022-10-01: 83_778
   2023-10-01: 89_725
   2024-10-01: 98_172
+  2025-10-01: 102_542
 SD:
   2021-10-01: 88_721
   2022-10-01: 91_281
   2023-10-01: 96_351
   2024-10-01: 105_723
+  2025-10-01: 111_183
 TN:
   2021-10-01: 80_773
   2022-10-01: 84_838
   2023-10-01: 90_197
   2024-10-01: 98_377
+  2025-10-01: 102_735
 TX:
   2021-10-01: 85_391
   2022-10-01: 88_783
   2023-10-01: 94_466
   2024-10-01: 103_213
+  2025-10-01: 108_284
 UT:
   2021-10-01: 90_542
   2022-10-01: 93_679
   2023-10-01: 100_752
   2024-10-01: 111_554
+  2025-10-01: 117_667
 VA:
   2021-10-01: 108_955
   2022-10-01: 114_081
   2023-10-01: 121_130
   2024-10-01: 134_005
+  2025-10-01: 139_313
 VT:
   2021-10-01: 99_184
   2022-10-01: 101_554
   2023-10-01: 110_661
   2024-10-01: 125_336
+  2025-10-01: 131_654
 WA:
   2021-10-01: 107_085
   2022-10-01: 112_299
   2023-10-01: 120_416
   2024-10-01: 131_054
+  2025-10-01: 139_313
 WI:
   2021-10-01: 99_688
   2022-10-01: 102_898
   2023-10-01: 108_490
   2024-10-01: 117_736
+  2025-10-01: 123_148
 WV:
   2021-10-01: 77_096
   2022-10-01: 78_811
   2023-10-01: 84_092
   2024-10-01: 90_661
+  2025-10-01: 94_396
 WY:
   2021-10-01: 95_814
   2022-10-01: 98_354
   2023-10-01: 104_110
   2024-10-01: 111_736
+  2025-10-01: 114_837
 
 metadata:
   unit: currency-USD
@@ -275,3 +327,5 @@ metadata:
     href: https://www.acf.hhs.gov/sites/default/files/documents/ocs/COMM_LIHWAP_Att1SMITable_FY2023.pdf
   - title: State Median Income (SMI) by Household Size for Mandatory Use in LIHEAP for FY 2025
     href: https://acf.gov/sites/default/files/documents/ocs/COMM_LIHEAP_IM%202024-02_Att4SMITable.pdf
+  - title: State Median Income (SMI) by Household Size for Mandatory Use in LIHEAP for FY 2026
+    href: https://acf.gov/sites/default/files/documents/ocs/COMM_LIHEAP_IM2025-02_SMIStateTable_Att4.pdf

policyengine_us/parameters/gov/hhs/tanf/cash/income/sources/earned.yaml

@@ -0,0 +1,13 @@
+description: The Department of Health and Human Services counts these income sources as earned income under the Temporary Assistance for Needy Families program.
+values:
+  2020-01-01:
+    - employment_income_before_lsr
+    - self_employment_income_before_lsr
+metadata:
+  unit: list
+  period: year
+  label: TANF earned income sources
+  reference:
+    - title: 42 U.S.C. § 602 - Eligible States; State plan
+      href: https://www.law.cornell.edu/uscode/text/42/602
+  # TANF gives states flexibility to define earned income in their state plans. This list serves as a general baseline that states may override with their own definitions.

policyengine_us/parameters/gov/hhs/tanf/cash/income/sources/unearned.yaml

@@ -0,0 +1,23 @@
+description: The Department of Health and Human Services counts these income sources as unearned income under the Temporary Assistance for Needy Families program.
+values:
+  2020-01-01:
+    - veterans_benefits
+    - rental_income
+    - child_support_received
+    - alimony_income
+    - dividend_income
+    - interest_income
+    - miscellaneous_income
+    - pension_income
+    - unemployment_compensation
+    - gi_cash_assistance
+    - social_security
+
+metadata:
+  unit: list
+  period: year
+  label: TANF unearned income sources
+  reference:
+    - title: 42 U.S.C. § 602 - Eligible States; State plan
+      href: https://www.law.cornell.edu/uscode/text/42/602
+  # TANF gives states flexibility to define unearned income in their state plans. This list serves as a general baseline that states may override with their own definitions.

policyengine_us/parameters/gov/irs/ald/student_loan_interest/reduction/start.yaml

@@ -9,6 +9,8 @@ metadata:
   reference:
     - title: 26 U.S. Code § 221 - Interest on education loans (b)(1)
       href: https://www.law.cornell.edu/uscode/text/26/221
+    - title: 2026 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf#page=23
     - title: 2023 IRS data release
       href: https://www.irs.gov/pub/irs-drop/rp-22-38.pdf#page=18
     - title: 2022 IRS data release
@@ -29,6 +31,7 @@ JOINT:
     2022-01-01: 145_000
     2023-01-01: 155_000
     2024-01-01: 165_000
+    2026-01-01: 175_000
   metadata:
     uprating:
       parameter: gov.irs.uprating
@@ -41,6 +44,7 @@ SINGLE:
     2019-01-01: 70_000
     2023-01-01: 75_000
     2024-01-01: 80_000
+    2026-01-01: 85_000
   metadata:
     uprating:
       parameter: gov.irs.uprating
@@ -56,18 +60,20 @@ HEAD_OF_HOUSEHOLD:
     2019-01-01: 70_000
     2023-01-01: 75_000
     2024-01-01: 80_000
+    2026-01-01: 85_000
   metadata:
     uprating:
       parameter: gov.irs.uprating
       rounding:
         type: downwards
         interval: 5_000
-SURVIVING_SPOUSE: 
+SURVIVING_SPOUSE:
   values:
     2002-01-01: 50_000
     2019-01-01: 70_000
     2023-01-01: 75_000
     2024-01-01: 80_000
+    2026-01-01: 85_000
   metadata:
     uprating:
       parameter: gov.irs.uprating

policyengine_us/parameters/gov/irs/capital_gains/rates.yaml

@@ -0,0 +1,17 @@
+description: The IRS taxes long-term capital gains and qualified dividends at these rates.
+1:
+  2013-01-01: 0
+2:
+  2013-01-01: 0.15
+3:
+  2013-01-01: 0.2
+
+metadata:
+  unit: /1
+  period: year
+  label: Capital gains tax rates
+  reference:
+    - title: 26 U.S. Code § 1(h) - Tax on net capital gain
+      href: https://www.law.cornell.edu/uscode/text/26/1#h
+    - title: 26 U.S. Code § 1(j)(5)(A) - Capital gains rates
+      href: https://www.law.cornell.edu/uscode/text/26/1#j_5_A

policyengine_us/parameters/gov/irs/capital_gains/thresholds.yaml

@@ -0,0 +1,182 @@
+description: The IRS applies higher capital gains rates above these income thresholds.
+metadata:
+  unit: currency-USD
+  period: year
+  label: Capital gains tax rate thresholds
+  propagate_metadata_to_children: true
+  uprating:
+    parameter: gov.irs.uprating
+    rounding:
+      type: downwards
+      interval: 50
+  reference:
+    - title: 26 U.S. Code § 1(j)(5)(B) - Capital gains rate thresholds
+      href: https://www.law.cornell.edu/uscode/text/26/1#j_5_B
+    - title: 2026 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf#page=12
+    - title: 2025 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf#page=7
+    - title: 2024 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-23-34.pdf#page=8
+    - title: 2023 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-22-38.pdf#page=8
+    - title: 2022 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-21-45.pdf#page=8
+    - title: 2021 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-20-45.pdf#page=8
+    - title: 2020 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-19-44.pdf#page=8
+    - title: 2019 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-18-57.pdf#page=8
+1:
+  HEAD_OF_HOUSEHOLD:
+    2013-01-01: 48_600
+    2014-01-01: 49_400
+    2015-01-01: 50_200
+    2016-01-01: 50_400
+    2017-01-01: 50_800
+    2018-01-01: 51_700
+    2019-01-01: 52_750
+    2020-01-01: 53_600
+    2021-01-01: 54_100
+    2022-01-01: 55_800
+    2023-01-01: 59_750
+    2024-01-01: 63_000
+    2025-01-01: 64_750
+    2026-01-01: 66_200
+  JOINT:
+    2013-01-01: 72_500
+    2014-01-01: 73_800
+    2015-01-01: 74_900
+    2016-01-01: 75_300
+    2017-01-01: 75_900
+    2018-01-01: 77_200
+    2019-01-01: 78_750
+    2020-01-01: 80_000
+    2021-01-01: 80_800
+    2022-01-01: 83_350
+    2023-01-01: 89_250
+    2024-01-01: 94_050
+    2025-01-01: 96_700
+    2026-01-01: 98_900
+  SEPARATE:
+    2013-01-01: 36_250
+    2014-01-01: 36_900
+    2015-01-01: 37_450
+    2016-01-01: 37_650
+    2017-01-01: 37_950
+    2018-01-01: 38_600
+    2019-01-01: 39_375
+    2020-01-01: 40_000
+    2021-01-01: 40_400
+    2022-01-01: 41_675
+    2023-01-01: 44_625
+    2024-01-01: 47_025
+    2025-01-01: 48_350
+    2026-01-01: 49_450
+  SINGLE:
+    2013-01-01: 36_250
+    2014-01-01: 36_900
+    2015-01-01: 37_450
+    2016-01-01: 37_650
+    2017-01-01: 37_950
+    2018-01-01: 38_600
+    2019-01-01: 39_375
+    2020-01-01: 40_000
+    2021-01-01: 40_400
+    2022-01-01: 41_675
+    2023-01-01: 44_625
+    2024-01-01: 47_025
+    2025-01-01: 48_350
+    2026-01-01: 49_450
+  SURVIVING_SPOUSE:
+    2013-01-01: 72_500
+    2014-01-01: 73_800
+    2015-01-01: 74_900
+    2016-01-01: 75_300
+    2017-01-01: 75_900
+    2018-01-01: 77_200
+    2019-01-01: 78_750
+    2020-01-01: 80_000
+    2021-01-01: 80_800
+    2022-01-01: 83_350
+    2023-01-01: 89_250
+    2024-01-01: 94_050
+    2025-01-01: 96_700
+    2026-01-01: 98_900
+2:
+  HEAD_OF_HOUSEHOLD:
+    2013-01-01: 425_000
+    2014-01-01: 432_200
+    2015-01-01: 439_000
+    2016-01-01: 441_000
+    2017-01-01: 444_550
+    2018-01-01: 452_400
+    2019-01-01: 461_700
+    2020-01-01: 469_050
+    2021-01-01: 473_750
+    2022-01-01: 488_500
+    2023-01-01: 523_050
+    2024-01-01: 551_350
+    2025-01-01: 566_700
+    2026-01-01: 579_600
+  JOINT:
+    2013-01-01: 450_000
+    2014-01-01: 457_600
+    2015-01-01: 464_850
+    2016-01-01: 466_950
+    2017-01-01: 470_700
+    2018-01-01: 479_000
+    2019-01-01: 488_850
+    2020-01-01: 496_600
+    2021-01-01: 501_600
+    2022-01-01: 517_200
+    2023-01-01: 553_850
+    2024-01-01: 583_750
+    2025-01-01: 600_050
+    2026-01-01: 613_700
+  SEPARATE:
+    2013-01-01: 225_000
+    2014-01-01: 228_800
+    2015-01-01: 232_425
+    2016-01-01: 233_475
+    2017-01-01: 235_350
+    2018-01-01: 239_500
+    2019-01-01: 244_425
+    2020-01-01: 248_300
+    2021-01-01: 250_800
+    2022-01-01: 258_600
+    2023-01-01: 276_900
+    2024-01-01: 291_850
+    2025-01-01: 300_000
+    2026-01-01: 306_850
+  SINGLE:
+    2013-01-01: 400_000
+    2014-01-01: 406_750
+    2015-01-01: 413_200
+    2016-01-01: 415_050
+    2017-01-01: 418_400
+    2018-01-01: 425_800
+    2019-01-01: 434_550
+    2020-01-01: 441_450
+    2021-01-01: 445_850
+    2022-01-01: 459_750
+    2023-01-01: 492_300
+    2024-01-01: 518_900
+    2025-01-01: 533_400
+    2026-01-01: 545_500
+  SURVIVING_SPOUSE:
+    2013-01-01: 450_000
+    2014-01-01: 457_600
+    2015-01-01: 464_850
+    2016-01-01: 466_950
+    2017-01-01: 470_700
+    2018-01-01: 479_000
+    2019-01-01: 488_850
+    2020-01-01: 496_600
+    2021-01-01: 501_600
+    2022-01-01: 517_200
+    2023-01-01: 553_850
+    2024-01-01: 583_750
+    2025-01-01: 600_050
+    2026-01-01: 613_700

policyengine_us/parameters/gov/irs/credits/cdcc/eligibility/child_age.yaml

@@ -3,7 +3,6 @@ values:
   2010-01-01: 13
 metadata:
   unit: year
-  name: cdcc_dependent_child_age
   label: CDCC dependent child maximum age
   reference:
     - title: 26 U.S. Code § 21(d)(1)(A)

policyengine_us/parameters/gov/irs/credits/clean_vehicle/new/eligibility/min_kwh.yaml

@@ -3,7 +3,6 @@ values:
   2021-01-01: 4
 metadata:
   unit: kilowatt-hour
-  name: new_clean_vehicle_credit_min_kwh
   label: Minimum kWh of battery capacity for new clean vehicle to be eligible for credit
   reference:
     - title: 26 U.S. Code § 30D - New qualified plug-in electric drive motor vehicles (d)(1)(F)(i)

policyengine_us/parameters/gov/irs/credits/clean_vehicle/used/eligibility/sale_price_limit.yaml

@@ -5,7 +5,6 @@ metadata:
       href: https://www.democrats.senate.gov/imo/media/doc/inflation_reduction_act_of_2022.pdf#page=390
   label: Sale price limit for used clean vehicle credit
   unit: currency-USD
-  name: used_clean_vehicle_credit_sale_price_limit
 values:
   0000-01-01: 0
   2023-01-01: 25_000

policyengine_us/parameters/gov/irs/credits/ctc/amount/base.yaml

@@ -16,16 +16,21 @@ brackets:
         2035-01-01: 2_700
         # Rose to $3,000/$3,600 in 2021. See arpa.yaml.
       metadata:
+        uprating:
+          parameter: gov.irs.uprating
+          rounding:
+            type: downwards
+            interval: 100
         reference:
-          - title: 26 U.S. Code § 24(a)
-            href: https://www.law.cornell.edu/uscode/text/26/24#a
-          - title: 26 U.S. Code § 24(h)
-            href: https://www.law.cornell.edu/uscode/text/26/24#h
-          - title: 26 U.S. Code § 24(i)
-            href: https://www.law.cornell.edu/uscode/text/26/24#i
-          - title: H.R.1 - One Big Beautiful Bill Act
-      href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
-    # OBBB sets CTC value in $2,200 and uprates using 2024 as the base year.
+          - title: 26 U.S. Code § 24(h)(2) - Child tax credit amount
+            href: https://www.law.cornell.edu/uscode/text/26/24#h_2
+          - title: 26 U.S. Code § 24(i)(2) - Inflation adjustment for credit amount
+            href: https://www.law.cornell.edu/uscode/text/26/24#i_2
+          - title: 2026 IRS data release
+            href: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf#page=13
+        # IRC §24(i)(2) adjusts the $2,200 statutory base using 2024 as reference year.
+        # Current implementation uses incremental uprating from latest value, which
+        # produces correct results but differs from statutory base-year calculation.
   - threshold:
       values:
         2013-01-01: 17

policyengine_us/parameters/gov/irs/credits/ctc/phase_out/amount.yaml

@@ -3,6 +3,7 @@ values:
   0000-01-01: 50
 metadata:
   unit: currency-USD
+  period: year
   label: CTC phase-out amount
   reference:
     - title: U.S.C 26 U.S. Code § 24(b)(1)

policyengine_us/parameters/gov/irs/credits/ctc/phase_out/increment.yaml

@@ -3,6 +3,7 @@ values:
   0000-01-01: 1_000
 metadata:
   unit: currency-USD
+  period: year
   label: CTC phase-out increment (ARPA)
   reference:
     - title: U.S.C 26 U.S. Code § 24(i)(4)(A)

policyengine_us/parameters/gov/irs/credits/ctc/refundable/fully_refundable.yaml

@@ -5,6 +5,7 @@ values:
   2022-01-01: false
 metadata:
   unit: bool
+  period: year
   label: Fully refundable CTC
   reference:
     - title: 26 U.S. Code § 24(i)(1)