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

policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/is_ssi_spousal_deeming_applies.py

@@ -0,0 +1,41 @@
+from policyengine_us.model_api import *
+
+
+class is_ssi_spousal_deeming_applies(Variable):
+    value_type = bool
+    entity = Person
+    label = "SSI spousal deeming applies"
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/cfr/text/20/416.1163"
+    defined_for = "is_ssi_eligible_individual"
+    documentation = """
+    Returns True when spousal deeming applies according to 20 CFR §416.1163.
+
+    Spousal deeming applies when:
+    1. Person is an eligible individual (not part of an eligible couple)
+    2. Spouse is ineligible (not aged/blind/disabled)
+    3. Spouse's leftover income (after child allocations) exceeds the difference
+       between couple FBR and individual FBR
+
+    When deeming applies, the benefit calculation uses the couple FBR instead
+    of the individual FBR, recognizing that two people have higher expenses.
+    """
+
+    def formula(person, period, parameters):
+        # Get spouse's deemed income (after child allocations)
+        spouse_deemed_income = add(
+            person,
+            period,
+            [
+                "ssi_earned_income_deemed_from_ineligible_spouse",
+                "ssi_unearned_income_deemed_from_ineligible_spouse",
+            ],
+        )
+
+        # Compare to FBR differential (couple rate - individual rate)
+        p = parameters(period).gov.ssa.ssi.amount
+        diff = (p.couple - p.individual) * MONTHS_IN_YEAR
+
+        # Deeming applies when spouse's deemed income exceeds the differential
+        # Note: regulation says "not more than" means ≤, so we use > for deeming
+        return spouse_deemed_income > diff

policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/ssi_income_deemed_from_ineligible_spouse.py

@@ -22,37 +22,37 @@ class ssi_income_deemed_from_ineligible_spouse(Variable):
     unit = USD
 
     def formula(person, period, parameters):
-        # 1. Sum leftover spouse earned/unearned (post-child allocations).
+        # 1. Check if spousal deeming applies (avoids duplicating threshold logic)
+        deeming_applies = person("is_ssi_spousal_deeming_applies", period)
+
+        # 2. If deeming applies, calculate deemed amount using "difference" approach:
+        #    (couple combined countable) - (individual alone countable)
+
+        # Get spouse's leftover income (post-child allocations)
         spouse_earned = person(
             "ssi_earned_income_deemed_from_ineligible_spouse", period
         )
         spouse_unearned = person(
             "ssi_unearned_income_deemed_from_ineligible_spouse", period
         )
-        leftover_spouse = spouse_earned + spouse_unearned
-
-        # 2. Compare leftover to FBR difference
-        p = parameters(period).gov.ssa.ssi.amount
-        diff = (p.couple - p.individual) * MONTHS_IN_YEAR
-        if_leftover_exceeds = leftover_spouse > diff
-
-        # 3. If leftover <= diff => no deeming
-        #    If leftover > diff => difference of incomes approach
-        #    (couple combined) - (individual alone).
-        #   (a) individual's own income
-        indiv_earned = person("ssi_earned_income", period)
-        indiv_unearned = person("ssi_unearned_income", period)
+
+        # Get individual's own income
+        individual_earned = person("ssi_earned_income", period)
+        individual_unearned = person("ssi_unearned_income", period)
+
+        # Calculate individual's countable income (alone)
         alone_countable = _apply_ssi_exclusions(
-            indiv_earned, indiv_unearned, parameters, period
+            individual_earned, individual_unearned, parameters, period
         )
 
-        #   (b) couple combined income
+        # Calculate couple's combined countable income
         couple_countable = _apply_ssi_exclusions(
-            indiv_earned + spouse_earned,
-            indiv_unearned + spouse_unearned,
+            individual_earned + spouse_earned,
+            individual_unearned + spouse_unearned,
             parameters,
             period,
         )
 
-        deemed_if_exceeds = max_(0, couple_countable - alone_countable)
-        return if_leftover_exceeds * deemed_if_exceeds
+        # Deemed amount is the difference (only when deeming applies)
+        deemed_amount = max_(0, couple_countable - alone_countable)
+        return deeming_applies * deemed_amount

policyengine_us/variables/gov/ssa/ssi/ssi.py

@@ -13,4 +13,25 @@ class ssi(Variable):
     def formula(person, period, parameters):
         if parameters(period).gov.ssa.ssi.abolish_ssi:
             return 0
-        return max_(0, person("uncapped_ssi", period))
+
+        uncapped = person("uncapped_ssi", period)
+
+        # Apply floor: SSI cannot be negative
+        benefit = max_(0, uncapped)
+
+        # Apply cap when spousal deeming: cannot exceed individual FBR
+        # per 20 CFR §416.1163
+        # This cap is necessary when spouse's gross income is just above $483:
+        # - Deeming applies (uses couple FBR)
+        # - After exclusions, countable may be low
+        # - Benefit could exceed individual FBR without this cap
+        deeming_applies = person("is_ssi_spousal_deeming_applies", period)
+        p = parameters(period).gov.ssa.ssi.amount
+        individual_max = p.individual * MONTHS_IN_YEAR
+        capped_benefit = min_(benefit, individual_max)
+
+        return where(
+            deeming_applies,
+            capped_benefit,
+            benefit,
+        )

policyengine_us/variables/gov/ssa/ssi/ssi_amount_if_eligible.py

@@ -12,12 +12,34 @@ class ssi_amount_if_eligible(Variable):
     def formula(person, period, parameters):
         p = parameters(period).gov.ssa.ssi.amount
         is_dependent = person("is_tax_unit_dependent", period)
+
+        # Three scenarios for adults:
+        # 1. Both spouses eligible (joint claim) → couple rate / 2
+        # 2. One eligible, no deeming → individual rate
+        # 3. One eligible, deeming applies → couple rate (capped in ssi)
+        #
+        # Note: In scenario 3, deeming applies when spouse's GROSS income > $483.
+        # Income exclusions are applied to the COMBINED income afterwards.
+        # This means countable income can be much lower than $483, and the
+        # benefit can exceed individual FBR, requiring the cap in ssi.
+
+        is_joint_claim = person("ssi_claim_is_joint", period)
+        deeming_applies = person("is_ssi_spousal_deeming_applies", period)
+
+        # Determine FBR to use based on scenario
+        individual_or_deeming_amount = where(
+            deeming_applies,
+            p.couple,  # Scenario 3: Deeming applies - use couple rate!
+            p.individual,  # Scenario 2: No deeming
+        )
+
         head_or_spouse_amount = where(
-            person("ssi_claim_is_joint", period),
-            p.couple / 2,
-            p.individual,
+            is_joint_claim,
+            p.couple / 2,  # Scenario 1: Both eligible
+            individual_or_deeming_amount,
         )
-        # Adults amount is based on whether it is a joint claim
+
+        # Adults amount is based on scenario (see above)
         # Dependents always use individual amount.
         ssi_per_month = where(
             is_dependent, p.individual, head_or_spouse_amount

policyengine_us/variables/gov/states/ca/chhs/is_ca_medicaid_immigration_status_eligible.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class is_ca_medicaid_immigration_status_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Eligible for California state-funded Medicaid regardless of immigration status"
+    definition_period = YEAR
+    reference = [
+        "https://california.public.law/codes/welfare_and_institutions_code_section_14007.8",
+    ]
+    defined_for = StateCode.CA
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.ca.chhs
+        age = person("age", period)
+        pregnant = person("is_pregnant", period)
+        return p.eligible_regardless_of_immigration_status.calc(age) | pregnant

policyengine_us/variables/gov/states/ca/cpuc/care/eligibility/ca_care_categorically_eligible.py

@@ -17,6 +17,6 @@ class ca_care_categorically_eligible(Variable):
         tribal_lifeline_programs = add(household, period, p.tribal_categorical)
         return 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,
         )

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.py

@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Colorado Care Worker Tax Credit"
+    defined_for = "co_care_worker_credit_eligible"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.co.tax.income.credits.care_worker
+        joint = tax_unit("tax_unit_is_joint", period)
+        eligible_care_worker_count = tax_unit(
+            "co_care_worker_credit_eligible_care_worker_count", period
+        )
+        joint_with_two_eligible_care_workers = joint & (
+            eligible_care_worker_count == 2
+        )
+        return where(
+            joint_with_two_eligible_care_workers,
+            p.amount.joint,
+            p.amount.non_joint,
+        )

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.py

@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit_eligible(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Colorado Care Worker Tax Credit eligible"
+    defined_for = StateCode.CO
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.co.tax.income.credits.care_worker
+        joint = tax_unit("tax_unit_is_joint", period)
+        agi = tax_unit("adjusted_gross_income", period)
+        income_limit = where(
+            joint, p.income_limit.joint, p.income_limit.non_joint
+        )
+        income_eligible = agi <= income_limit
+        eligible_care_worker_present = (
+            tax_unit(
+                "co_care_worker_credit_eligible_care_worker_count", period
+            )
+            > 0
+        )
+        return income_eligible & eligible_care_worker_present

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker.py

@@ -0,0 +1,10 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit_eligible_care_worker(Variable):
+    value_type = bool
+    entity = Person
+    label = "Eligible Care Worker for the Colorado Care Worker Tax Credit"
+    defined_for = StateCode.CO
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit_eligible_care_worker_count(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Number of eligible Care Workers for the Colorado Care Worker Tax Credit"
+    defined_for = StateCode.CO
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"
+
+    def formula(tax_unit, period, parameters):
+        person = tax_unit.members
+        care_worker = person(
+            "co_care_worker_credit_eligible_care_worker", period
+        )
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        return tax_unit.sum(care_worker & head_or_spouse)

policyengine_us/variables/gov/states/co/tax/income/credits/co_tabor_cash_back.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class co_tabor_cash_back(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Colorado TABOR cash back"
+    defined_for = StateCode.CO
+    unit = USD
+    definition_period = YEAR
+    reference = "https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_01.pdf"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.co.tax.income.credits.tabor
+
+        joint = tax_unit("tax_unit_is_joint", period)
+        return where(joint, p.joint, p.single)

policyengine_us/variables/gov/states/ct/tax/income/subtractions/ct_social_security_benefit_adjustment.py

@@ -35,7 +35,9 @@ class ct_social_security_benefit_adjustment(Variable):
         capped_social_security_portion = capped_social_security * p.rate
         # Part E (Line 18 from federal social security worksheet)
         gross_ss = tax_unit("tax_unit_social_security", period)
-        adjusted_gross_social_security = gross_ss * p_irs.rate.additional
+        adjusted_gross_social_security = (
+            gross_ss * p_irs.rate.additional.excess
+        )
         # Part F
         reduced_taxable_social_security = max_(
             adjusted_gross_social_security - capped_social_security_portion,

policyengine_us/variables/gov/states/ga/tax/income/credits/ga_itemizer_credit.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class ga_itemizer_credit(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Georgia itemizer tax credit"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-29-23/"
+    defined_for = StateCode.GA
+
+    def formula(tax_unit, period, parameters):
+        # Full-year and part-year residents who itemize their deductions
+        # are entitled to a credit up to $300 per taxpayer
+        itemizes = tax_unit("tax_unit_itemizes", period)
+        taxpayer_count = tax_unit("head_spouse_count", period)
+        p = parameters(period).gov.states.ga.tax.income.credits.itemizer
+        return where(itemizes, p.amount * taxpayer_count, 0)

policyengine_us/variables/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.py

@@ -10,7 +10,7 @@ class ga_retirement_exclusion_countable_earned_income(Variable):
     reference = (
         "https://dor.georgia.gov/document/booklet/2021-it-511-individual-income-tax-booklet/download",  # Page 15
         "https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download",  # Page 15
-        "https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807",
+        "https://law.justia.com/codes/georgia/title-48/chapter-7/article-2/section-48-7-27/",  # (a)(5)(E)(i)
     )
     defined_for = StateCode.GA
 
@@ -18,5 +18,8 @@ class ga_retirement_exclusion_countable_earned_income(Variable):
         p = parameters(
             period
         ).gov.states.ga.tax.income.agi.exclusions.retirement.cap
-        earned_income = person("earned_income", period)
+        # Business income is included in the earned income concept for the Georgia retirement income exclusion
+        earned_income = add(
+            person, period, ["earned_income", "partnership_s_corp_income"]
+        )
         return min_(p.earned_income, earned_income)

policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.py

@@ -5,7 +5,7 @@ class hi_cdcc(Variable):
     value_type = float
     entity = TaxUnit
     label = "Hawaii child and dependent care credit"
-    defined_for = StateCode.HI
+    defined_for = "hi_cdcc_eligible"
     unit = USD
     definition_period = YEAR
     reference = "https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf#page=40"

policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.py

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class hi_cdcc_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Hawaii child and dependent care credit eligible"
+    defined_for = StateCode.HI
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/hawaii/title-14/chapter-235/section-235-55-6/"
+
+    def formula(tax_unit, period, parameters):
+        count_cdcc_eligible = tax_unit("count_cdcc_eligible", period)
+        return count_cdcc_eligible > 0

policyengine_us/variables/gov/states/hi/tax/income/credits/hi_act_115_rebate.py

@@ -0,0 +1,32 @@
+from policyengine_us.model_api import *
+
+
+class hi_act_115_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Hawaii ACT 115 rebate"
+    defined_for = StateCode.HI
+    unit = USD
+    definition_period = YEAR
+    reference = "https://tax.hawaii.gov/act-115-ref/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.hi.tax.income.credits.act_115_rebate
+        filing_status = tax_unit("filing_status", period)
+        statuses = filing_status.possible_values
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        return select(
+            [
+                filing_status == statuses.JOINT,
+                filing_status == statuses.HEAD_OF_HOUSEHOLD,
+                filing_status == statuses.SEPARATE,
+                filing_status == statuses.SURVIVING_SPOUSE,
+            ],
+            [
+                p.joint.calc(federal_agi),
+                p.single.calc(federal_agi),
+                p.single.calc(federal_agi),
+                p.joint.calc(federal_agi),
+            ],
+            default=p.single.calc(federal_agi),
+        )

policyengine_us/variables/gov/states/ia/tax/income/including_married_filing_separately/deductions/ia_standard_deduction_indiv.py

@@ -34,8 +34,6 @@ class ia_standard_deduction_indiv(Variable):
                 fsvals.SURVIVING_SPOUSE,
             ],
         )
-        is_head = person("is_tax_unit_head", period)
-        is_spouse = person("is_tax_unit_spouse", period)
         p = parameters(period).gov.states.ia.tax.income.deductions.standard
 
         if p.applies_federal:

policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate.py

@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class il_income_tax_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Illinois income tax rebate"
+    defined_for = "il_income_tax_rebate_eligible"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-5-212-1.html"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.states.il.tax.income.credits.income_tax_rebate
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        joint = tax_unit("tax_unit_is_joint", period)
+        base_amount = where(
+            joint,
+            p.amount.joint.calc(federal_agi),
+            p.amount.other.calc(federal_agi),
+        )
+        dependent_count = tax_unit("tax_unit_dependents", period)
+        capped_dependents = min_(dependent_count, p.max_dependents)
+        dependent_amount = capped_dependents * p.amount.dependent
+        return base_amount + dependent_amount

policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class il_income_tax_rebate_eligible(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Illinois income tax rebate eligible"
+    defined_for = StateCode.IL
+    unit = USD
+    definition_period = YEAR
+    reference = "https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-5-212-1.html"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.states.il.tax.income.credits.income_tax_rebate
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        joint = tax_unit("tax_unit_is_joint", period)
+        income_threshold = where(
+            joint,
+            p.amount.joint.thresholds[1],
+            p.amount.other.thresholds[1],
+        )
+        return federal_agi < income_threshold

policyengine_us/variables/gov/states/in/tax/income/credits/in_automatic_refund_rebate.py

@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class in_automatic_refund_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Indiana automatic refund rebate"
+    defined_for = StateCode.IN
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/indiana/2022/title-4/article-10/chapter-22/"
+
+    def formula(tax_unit, period, parameters):
+        p = (
+            parameters(period)
+            .gov.states["in"]
+            .tax.income.credits.automatic_refund_rebate.amount
+        )
+
+        # Total amount per person (base + additional)
+        amount_per_person = p.base + p.additional
+
+        # Multiply by number of head and spouse
+        head_spouse_count = tax_unit("head_spouse_count", period)
+
+        return amount_per_person * head_spouse_count

policyengine_us/variables/gov/states/ks/tax/income/credits/ks_fstc.py

@@ -45,7 +45,7 @@ class ks_fstc(Variable):
         eligible_income = fagi <= p.food_sales_tax.agi_limit
         # compute credit amount
         eligible = eligible_unit & eligible_income
-        exemptions = tax_unit("ks_count_exemptions", period)
+        exemptions = tax_unit("tax_unit_size", period)
         old_dependents = count_all_dependents - count_child_dependents
         fstc_exemptions = max_(0, exemptions - old_dependents)
         return eligible * fstc_exemptions * p.food_sales_tax.amount

policyengine_us/variables/gov/states/la/tax/income/credits/cdcc/la_non_refundable_cdcc.py

@@ -15,7 +15,7 @@ class la_non_refundable_cdcc(Variable):
             period
         ).gov.states.la.tax.income.credits.cdcc.non_refundable
         # Louisiana matches the potential federal credit
-        us_cdcc = tax_unit("cdcc_potential", period)
+        us_cdcc = tax_unit("cdcc", period)
         us_agi = tax_unit("adjusted_gross_income", period)
         match = p.match.calc(us_agi, right=True)
         uncapped_credit = us_cdcc * match

policyengine_us/variables/gov/states/la/tax/income/deductions/la_standard_deduction.py

@@ -11,5 +11,7 @@ class la_standard_deduction(Variable):
 
     def formula(tax_unit, period, parameters):
         p = parameters(period).gov.states.la.tax.income.deductions.standard
-        filing_status = tax_unit("filing_status", period)
-        return p.amount[filing_status]
+        if p.applies:
+            filing_status = tax_unit("filing_status", period)
+            return p.amount[filing_status]
+        return 0

policyengine_us/variables/gov/states/ma/dta/ssp/ma_state_supplement.py

@@ -6,6 +6,7 @@ class ma_state_supplement(Variable):
     entity = Person
     label = "Massachusetts State Supplement payment amount"
     definition_period = YEAR
+    defined_for = StateCode.MA
     exhaustive_parameter_dependencies = "gov.states.ma.dta.ssp"
     reference = (
         "https://www.law.cornell.edu/regulations/massachusetts/106-CMR-327-330"

policyengine_us/variables/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.py

@@ -13,7 +13,7 @@ class ma_eaedc_dependent_care_deduction_person(Variable):
     def formula(person, period, parameters):
         dependent = person("ma_eaedc_eligible_dependent", period)
         total_weekly_hours = person.spm_unit.sum(
-            person("weekly_hours_worked", period.this_year)
+            person("weekly_hours_worked_before_lsr", period.this_year)
         )
         age = person("monthly_age", period)
         p = parameters(

policyengine_us/variables/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.py

@@ -13,7 +13,7 @@ class ma_tafdc_dependent_care_deduction_person(Variable):
     def formula(person, period, parameters):
         dependent = person("ma_tafdc_eligible_dependent", period)
         total_weekly_hours = person.spm_unit.sum(
-            person("weekly_hours_worked", period.this_year)
+            person("weekly_hours_worked_before_lsr", period.this_year)
         )
         age = person("monthly_age", period)
         p = parameters(

policyengine_us/variables/gov/states/ma/eec/ccfa/copay/ma_ccfa_base_copay.py

@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class ma_ccfa_base_copay(Variable):
+    value_type = float
+    entity = SPMUnit
+    unit = USD
+    label = "Massachusetts Child Care Financial Assistance (CCFA) parent base copay"
+    definition_period = MONTH
+    defined_for = StateCode.MA
+    reference = "https://www.mass.gov/doc/eecs-financial-assistance-policy-guide-february-1-2022/download#page=76"
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.ma.eec.ccfa.copay.fee_level
+
+        # Step 1: Get the family's copay level
+        copay_level = spm_unit("ma_ccfa_copay_level", period)
+
+        # Step 2: Get the fee percentage for that level
+        fee_percentage = p.fee_percentages[copay_level]
+
+        # Step 3: Calculate fee on income above poverty
+        income = spm_unit("ma_ccfa_countable_income", period)
+        fpg = spm_unit("ma_ccfa_fpg", period)
+        income_above_poverty_level = max_(income - fpg, 0)
+
+        return income_above_poverty_level * fee_percentage

policyengine_us/variables/gov/states/ma/eec/ccfa/copay/ma_ccfa_copay_level.py

@@ -0,0 +1,30 @@
+from policyengine_us.model_api import *
+
+
+class ma_ccfa_copay_level(Variable):
+    value_type = int
+    entity = SPMUnit
+    label = "Massachusetts CCSP copay level"
+    definition_period = MONTH
+    defined_for = StateCode.MA
+    reference = "https://www.mass.gov/doc/parent-fee-chart-fy2025/download"
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.ma.eec.ccfa.copay.fee_level
+        income = spm_unit("ma_ccfa_countable_income", period)
+        family_size = spm_unit("spm_unit_size", period)
+        capped_size = np.clip(family_size, 2, 12)
+        fpg = spm_unit("ma_ccfa_fpg", period)
+
+        # Calculate income as ratio of FPG
+        income_ratio = income / fpg
+
+        # Get the increment for this family size
+        ratio_increment = p.income_ratio_increments[capped_size]
+
+        # Calculate how many increments above 100% FPG the income is.
+        levels_above_fpg = max_(0, income_ratio - 1) / ratio_increment
+
+        fee_level = 1 + np.ceil(levels_above_fpg)
+
+        return min_(fee_level, p.maximum_level)