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

policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_workforce_board_region.py

@@ -0,0 +1,68 @@
+from policyengine_us.model_api import *
+
+
+class TXCCSWorkforceBoardRegion(Enum):
+    PANHANDLE = "Panhandle"  # WDA 1
+    SOUTH_PLAINS = "South Plains"  # WDA 2
+    NORTH_TEXAS = "North Texas"  # WDA 3
+    NORTH_CENTRAL = "North Central"  # WDA 4
+    TARRANT_COUNTY = "Tarrant County"  # WDA 5
+    DALLAS_COUNTY = "Dallas County"  # WDA 6
+    NORTHEAST_TEXAS = "Northeast Texas"  # WDA 7
+    EAST_TEXAS = "East Texas"  # WDA 8
+    WEST_CENTRAL = "West Central"  # WDA 9
+    BORDERPLEX = "Borderplex"  # WDA 10
+    PERMIAN_BASIN = "Permian Basin"  # WDA 11
+    CONCHO_VALLEY = "Concho Valley"  # WDA 12
+    HEART_OF_TEXAS = "Heart of Texas"  # WDA 13
+    CAPITAL_AREA = "Capital Area"  # WDA 14
+    RURAL_CAPITAL = "Rural Capital"  # WDA 15
+    BRAZOS_VALLEY = "Brazos Valley"  # WDA 16
+    DEEP_EAST = "Deep East"  # WDA 17
+    SOUTHEAST = "Southeast"  # WDA 18
+    GOLDEN_CRESCENT = "Golden Crescent"  # WDA 19
+    ALAMO = "Alamo"  # WDA 20
+    SOUTH_TEXAS = "South Texas"  # WDA 21
+    COASTAL_BEND = "Coastal Bend"  # WDA 22
+    LOWER_RIO = "Lower Rio"  # WDA 23
+    CAMERON_COUNTY = "Cameron County"  # WDA 24
+    TEXOMA = "Texoma"  # WDA 25
+    CENTRAL_TEXAS = "Central Texas"  # WDA 26
+    MIDDLE_RIO = "Middle Rio"  # WDA 27
+    GULF_COAST = "Gulf Coast"  # WDA 28
+
+
+class tx_ccs_workforce_board_region(Variable):
+    value_type = Enum
+    possible_values = TXCCSWorkforceBoardRegion
+    default_value = TXCCSWorkforceBoardRegion.PANHANDLE
+    entity = Household
+    definition_period = YEAR
+    label = "Texas CCS workforce board region"
+    defined_for = StateCode.TX
+    reference = [
+        "https://www.twc.texas.gov/sites/default/files/wf/docs/workforce-board-directory-twc.pdf",
+        "https://www.twc.texas.gov/sites/default/files/ccel/docs/bcy25-board-max-provider-payment-rates-4-age-groups-twc.pdf",
+    ]
+
+    def formula(household, period, parameters):
+        county = household("county_str", period)
+        p = parameters(period).gov.states.tx.twc.ccs.region
+
+        # Dynamically build conditions and results from enum
+        conditions = []
+        results = []
+
+        for region_enum in TXCCSWorkforceBoardRegion:
+            # Convert enum name to parameter name (PANHANDLE -> panhandle)
+            param_name = region_enum.name.lower()
+            region_param = getattr(p, param_name)
+
+            conditions.append(np.isin(county, region_param))
+            results.append(region_enum)
+
+        return select(
+            conditions,
+            results,
+            default=TXCCSWorkforceBoardRegion.PANHANDLE,
+        )

policyengine_us/variables/gov/states/tx/uct/lifeline/tx_lifeline_supplement.py

@@ -0,0 +1,13 @@
+from policyengine_us.model_api import *
+
+
+class tx_lifeline_supplement(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Texas Lifeline supplement amount"
+    unit = USD
+    definition_period = MONTH
+    defined_for = StateCode.TX
+    reference = "https://www.law.cornell.edu/regulations/texas/16-Tex-Admin-Code-SS-26-412"
+
+    adds = ["gov.states.tx.uct.lifeline.supplement"]

policyengine_us/variables/gov/states/wi/tax/income/credits/married_couple/wi_married_couple_credit.py

@@ -20,11 +20,13 @@ class wi_married_couple_credit(Variable):
         fstatus = tax_unit("filing_status", period)
         eligible = fstatus == fstatus.possible_values.JOINT
         p = parameters(period).gov.states.wi.tax.income.credits
-        income = add(tax_unit.members, period, p.married_couple.income_sources)
-        is_head = tax_unit.members("is_tax_unit_head", period)
-        is_spouse = tax_unit.members("is_tax_unit_spouse", period)
-        head_income = tax_unit.sum(is_head * income)
-        spouse_income = tax_unit.sum(is_spouse * income)
+        person = tax_unit.members
+        income = add(person, period, p.married_couple.income_sources)
+        floored_income = max_(0, income)
+        is_head = person("is_tax_unit_head", period)
+        is_spouse = person("is_tax_unit_spouse", period)
+        head_income = tax_unit.sum(is_head * floored_income)
+        spouse_income = tax_unit.sum(is_spouse * floored_income)
         lower_income = min_(head_income, spouse_income)
         return min_(
             eligible * lower_income * p.married_couple.rate,

policyengine_us/variables/gov/territories/pr/pr_is_tax_unit_dependent.py

@@ -0,0 +1,42 @@
+from policyengine_us.model_api import *
+
+
+class pr_is_tax_unit_dependent(Variable):
+    value_type = bool
+    entity = Person
+    label = "Puerto Rico tax unit dependent"
+    definition_period = YEAR
+    defined_for = StateCode.PR
+    reference = "https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=28"
+
+    def formula(person, period, parameters):
+        # dependent definition in Puerto Rico:
+        p = parameters(
+            period
+        ).gov.territories.pr.tax.income.taxable_income.exemptions.dependent.age_threshold
+        age = person("age", period)
+
+        # taxpayer is <21 years old OR >= 65 years old
+        age_eligible = (age < p.younger) | (age >= p.older)
+
+        # OR the taxpayer's mother or father
+        parent_eligible = person("is_parent_of_filer_or_spouse", period)
+
+        # OR a person over 21 that is incapable of self-support because of a physical or mental condition
+        incapable_of_self_support_eligible = person(
+            "is_incapable_of_self_care", period
+        )
+
+        is_blind = person("is_blind", period)
+
+        # OR a university student <26 years old that attended at least 1 years of an accredited uni
+        student_eligible = (person("is_full_time_college_student", period)) & (
+            age < p.student
+        )
+        return (
+            student_eligible
+            | parent_eligible
+            | incapable_of_self_support_eligible
+            | is_blind
+            | age_eligible
+        )

policyengine_us/variables/gov/territories/pr/tax/income/pr_income_tax.py

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class pr_income_tax(Variable):
+    value_type = float
+    unit = USD
+    entity = TaxUnit
+    label = "Puerto Rico income tax"
+    definition_period = YEAR
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3"
+    defined_for = StateCode.PR
+
+    adds = ["pr_regular_tax_before_credits"]
+    subtracts = ["pr_refundable_credits"]

policyengine_us/variables/gov/territories/pr/tax/income/pr_normal_tax.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class pr_normal_tax(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico normal tax"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.territories.pr.tax.income.tax_rate
+        net_income = tax_unit("pr_net_taxable_income", period)
+        return p.amount.calc(net_income)

policyengine_us/variables/gov/territories/pr/tax/income/pr_regular_tax_before_credits.py

@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class pr_regular_tax_before_credits(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico regular tax before credits"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+    reference = "https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=19"

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_dependents_exemption.py

@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class pr_dependents_exemption(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico dependents exemption"
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+
+    def formula(tax_unit, period, parameters):
+        # line 8
+        dependents = add(
+            tax_unit, period, ["pr_eligible_dependent_for_exemption"]
+        )
+        filing_status = tax_unit("filing_status", period)
+        p = parameters(
+            period
+        ).gov.territories.pr.tax.income.taxable_income.exemptions.dependent.amount
+        amount = where(
+            filing_status == filing_status.possible_values.SEPARATE,
+            p.separate,
+            p.non_separate,
+        )
+        return dependents * amount

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_eligible_dependent_for_exemption.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class pr_eligible_dependent_for_exemption(Variable):
+    value_type = bool
+    entity = Person
+    label = "Puerto Rico eligible dependent for dependent exemption"
+    reference = "https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=28"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+
+    def formula(person, period, parameters):
+        student_eligible = person("pr_exemptions_is_eligible_student", period)
+        non_student_eligible = person(
+            "pr_exemptions_is_eligible_nonstudent", period
+        )
+        return student_eligible | non_student_eligible

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_exemptions_is_eligible_nonstudent.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class pr_exemptions_is_eligible_nonstudent(Variable):
+    value_type = bool
+    entity = Person
+    label = "Puerto Rico dependent exemption eligible nonstudent"
+    reference = "https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=28"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+
+    def formula(person, period, parameters):
+        # if dependent is a student, can earn gross income up to 7500 to be eligible for exemption
+        p = parameters(
+            period
+        ).gov.territories.pr.tax.income.taxable_income.exemptions.dependent.income_limit
+        is_dependent = person("pr_is_tax_unit_dependent", period)
+        gross_income = person("pr_gross_income_person", period)
+        income_eligibility = gross_income < p.nonstudent
+        return is_dependent & income_eligibility

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_exemptions_is_eligible_student.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class pr_exemptions_is_eligible_student(Variable):
+    value_type = bool
+    entity = Person
+    label = "Puerto Rico dependent exemption eligible student"
+    reference = "https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=28"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+
+    def formula(person, period, parameters):
+        # Gross income limit is $7500 for a student dependent
+        p = parameters(
+            period
+        ).gov.territories.pr.tax.income.taxable_income.exemptions.dependent
+        is_dependent = person("pr_is_tax_unit_dependent", period)
+        is_student = person("is_full_time_college_student", period)
+        gross_income = person("pr_gross_income_person", period)
+        age = person("age", period)
+        age_eligibility = age < p.age_threshold.student
+        income_eligibility = gross_income < p.income_limit.student
+        return is_dependent & is_student & income_eligibility & age_eligibility

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/pr_personal_exemption.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class pr_personal_exemption(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico personal exemption"
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+
+    def formula(tax_unit, period, parameters):
+        # line 7
+        p = parameters(
+            period
+        ).gov.territories.pr.tax.income.taxable_income.exemptions
+        filing_status = tax_unit("filing_status", period)
+        return p.personal[filing_status]

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/pr_veteran_exemption.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class pr_veteran_exemption(Variable):
+    value_type = float
+    entity = Person
+    label = "Puerto Rico veteran exemption"
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+
+    def formula(person, period, parameters):
+        # line 9
+        p = parameters(
+            period
+        ).gov.territories.pr.tax.income.taxable_income.exemptions
+        vet_status = person("is_veteran", period)
+        return vet_status * p.veteran

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.py

@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class pr_net_taxable_income(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico net taxable income"
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR

policyengine_us/variables/gov/usda/csfp/commodity_supplemental_food_program_eligible.py

@@ -15,6 +15,11 @@ class commodity_supplemental_food_program_eligible(Variable):
         age = person("age", period)
 
         age_eligible = age >= p.min_age
-        income_eligible = fpg <= p.fpg_limit
-
+        federal_income_eligible = fpg <= p.fpg_limit
+        tx_income_eligible = person("tx_dta_csfp_income_eligible", period)
+        state_code = person.household("state_code", period)
+        in_tx = state_code == StateCode.TX
+        income_eligible = where(
+            in_tx, tx_income_eligible, federal_income_eligible
+        )
         return age_eligible & income_eligible

policyengine_us/variables/gov/usda/snap/eligibility/student/is_snap_higher_ed_student.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class is_snap_higher_ed_student(Variable):
+    value_type = bool
+    entity = Person
+    label = "Is a higher education student for SNAP purposes"
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/7/2015#e"
+
+    def formula(person, period, parameters):
+        # Students enrolled at least half-time in higher education
+        # The statute covers half-time or more enrollment
+        is_full_time_student = person("is_full_time_college_student", period)
+        is_part_time_student = person("is_part_time_college_student", period)
+
+        return is_full_time_student | is_part_time_student

policyengine_us/variables/gov/usda/snap/eligibility/student/is_snap_ineligible_student.py

@@ -5,24 +5,56 @@ class is_snap_ineligible_student(Variable):
     value_type = bool
     entity = Person
     label = "Is an ineligible student for SNAP"
-    documentation = "Whether this person is an ineligible student for SNAP and can not be counted towards the household size"
     definition_period = YEAR
-    reference = "https://www.law.cornell.edu/uscode/text/7/2015"
+    reference = "https://www.law.cornell.edu/uscode/text/7/2015#e"
 
     def formula(person, period, parameters):
-        student = person(
-            "is_full_time_student", period
-        )  # part-time students should also count
+        # Base rule: Students enrolled at least half-time in higher education
+        # are ineligible (K-12 students are not affected by this rule)
+        is_higher_ed_student = person("is_snap_higher_ed_student", period)
+
+        # Eight statutory exceptions that make students eligible:
+
+        # Exception 1: Under 18 or age 50 or older
         age = person("age", period)
         p = parameters(period).gov.usda.snap.student
-        age_eligible = p.age_threshold.calc(age)
-        disabled = person("is_disabled", period)
-        hours_worked = person("weekly_hours_worked", period)
-        hours_eligible = hours_worked >= p.working_hours_threshold
-        # The parental status applies to children under 6 (under 12
-        # if no care available)
-        # Single parents with children under 12 are also eligible
-        is_parent = person("is_parent", period)
-        return student & ~(
-            age_eligible | disabled | hours_eligible | is_parent
+        meets_age_exception = p.age_threshold.calc(age)
+
+        # Exception 2: Not physically or mentally fit (disabled)
+        meets_disability_exception = person("is_disabled", period)
+
+        # Exception 3: Assignment through workforce/employment programs
+        # (WIOA, career/technical ed, remedial/basic education)
+        # Not modeled
+
+        # Exception 4: Employed at least 20 hours per week or work-study
+        meets_work_hours_exception = person(
+            "meets_snap_work_exception", period
         )
+
+        # Exception 5: Parent with responsibility for dependent child under 6,
+        # or child 6-11 when adequate child care is not available
+        # Exception 8: Single parent enrolled full-time with responsibility
+        # for dependent child under 12
+        # (Exceptions 5 and 8 are implemented together)
+        meets_parent_exception = person("meets_snap_parent_exception", period)
+
+        # Exception 6: Receiving TANF benefits (part A of title IV)
+        tanf = person("tanf_person", period)
+        receives_tanf = tanf > 0
+
+        # Exception 7: Enrolled as result of participation in work incentive
+        # program under title IV (TANF work programs) or successor programs
+        # Not modeled
+
+        # Student is INELIGIBLE if they are a higher ed student AND
+        # they do NOT meet ANY of the eight exceptions
+        meets_any_exception = (
+            meets_age_exception
+            | meets_disability_exception
+            | meets_work_hours_exception
+            | meets_parent_exception
+            | receives_tanf
+        )
+
+        return is_higher_ed_student & ~meets_any_exception

policyengine_us/variables/gov/usda/snap/eligibility/student/meets_snap_parent_exception.py

@@ -0,0 +1,42 @@
+from policyengine_us.model_api import *
+
+
+class meets_snap_parent_exception(Variable):
+    value_type = bool
+    entity = Person
+    label = "Meets SNAP student parent exception"
+    definition_period = YEAR
+    reference = (
+        "https://www.law.cornell.edu/uscode/text/7/2015#e_5, "
+        "https://www.law.cornell.edu/uscode/text/7/2015#e_8"
+    )
+
+    def formula(person, period, parameters):
+        # Exception 5: Parent with responsibility for dependent child under 6,
+        # Or child 6-11 when adequate child care is not available (not modeled)
+        # Exception 8: Single parent enrolled full-time with responsibility
+        # for dependent child under 12
+        is_parent = person("is_tax_unit_head_or_spouse", period)
+        spm_unit = person.spm_unit
+        parent_count = spm_unit.sum(is_parent)
+
+        # Check if there are children in the household under the age thresholds
+        p = parameters(period).gov.usda.snap.student.child_age_limit
+        household_member_ages = spm_unit.members("age", period)
+        has_child_under_two_parent_limit = spm_unit.any(
+            household_member_ages < p.two_parent
+        )
+        has_child_under_single_parent_limit = spm_unit.any(
+            household_member_ages < p.single_parent
+        )
+
+        # Two-parent households need child under 6
+        # Single parent households need child under 12, enrolled full-time
+        is_full_time_student = person("is_full_time_college_student", period)
+        parent_exception_requirement = where(
+            parent_count > 1,
+            has_child_under_two_parent_limit,
+            has_child_under_single_parent_limit & is_full_time_student,
+        )
+
+        return is_parent & parent_exception_requirement

policyengine_us/variables/gov/usda/snap/eligibility/student/meets_snap_work_exception.py

@@ -0,0 +1,22 @@
+from policyengine_us.model_api import *
+
+
+class meets_snap_work_exception(Variable):
+    value_type = bool
+    entity = Person
+    label = "Meets SNAP student work exception"
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/7/2015#e_4"
+
+    def formula(person, period, parameters):
+        # Exception 4: Employed at least 20 hours per week or work-study
+        hours_worked = person("weekly_hours_worked_before_lsr", period)
+        p = parameters(period).gov.usda.snap.student
+        meets_hours_requirement = hours_worked >= p.working_hours_threshold
+
+        # Or participating in federal/state work-study
+        participates_in_work_study = person(
+            "is_federal_work_study_participant", period
+        )
+
+        return meets_hours_requirement | participates_in_work_study

policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/meets_snap_abawd_work_requirements.py

@@ -11,7 +11,9 @@ class meets_snap_abawd_work_requirements(Variable):
     def formula(person, period, parameters):
         p = parameters(period).gov.usda.snap.work_requirements.abawd
         age = person("monthly_age", period)
-        weekly_hours_worked = person("weekly_hours_worked", period.this_year)
+        weekly_hours_worked = person(
+            "weekly_hours_worked_before_lsr", period.this_year
+        )
         # Work at least 20 hours a week
         is_working = weekly_hours_worked >= p.weekly_hours_threshold
         # Adults within an age range are exempt

policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/meets_snap_general_work_requirements.py

@@ -13,7 +13,9 @@ class meets_snap_general_work_requirements(Variable):
     def formula(person, period, parameters):
         p = parameters(period).gov.usda.snap.work_requirements.general
         age = person("monthly_age", period)
-        weekly_hours_worked = person("weekly_hours_worked", period.this_year)
+        weekly_hours_worked = person(
+            "weekly_hours_worked_before_lsr", period.this_year
+        )
         # Under 16 or 60 years of age or older are exempted
         worked_exempted_age = p.age_threshold.exempted.calc(age)
         # Unable to work due to a physical or mental limitation

policyengine_us/variables/gov/usda/snap/income/deductions/self_employment/snap_self_employment_expense_deduction.py

@@ -14,7 +14,7 @@ class snap_self_employment_expense_deduction(Variable):
 
     def formula(spm_unit, period, parameters):
         self_employment_income = add(
-            spm_unit, period, ["self_employment_income"]
+            spm_unit, period, ["self_employment_income_before_lsr"]
         )
         expenses = spm_unit("snap_self_employment_income_expense", period)
         p = parameters(period).gov.usda.snap.income.deductions.self_employment

policyengine_us/variables/gov/usda/snap/income/deductions/self_employment/snap_self_employment_income_after_expense_deduction.py

@@ -10,7 +10,7 @@ class snap_self_employment_income_after_expense_deduction(Variable):
 
     def formula(spm_unit, period, parameters):
         self_employment_income = add(
-            spm_unit, period, ["self_employment_income"]
+            spm_unit, period, ["self_employment_income_before_lsr"]
         )
         expense_deduction = spm_unit(
             "snap_self_employment_expense_deduction", period

policyengine_us/variables/gov/usda/snap/income/deductions/snap_dependent_care_deduction.py

@@ -10,4 +10,8 @@ class snap_dependent_care_deduction(Variable):
     definition_period = MONTH
     reference = "https://www.law.cornell.edu/uscode/text/7/2014#e_3"
 
-    adds = ["childcare_expenses"]
+    # Use pre-subsidy expenses to avoid circular dependency
+    # (childcare subsidies depend on income, which would create a
+    # circular dependency if SNAP deductions depended on subsidized
+    # childcare expenses).
+    adds = ["pre_subsidy_childcare_expenses"]

policyengine_us/variables/gov/usda/snap/income/snap_countable_earner.py

@@ -7,7 +7,18 @@ class snap_countable_earner(Variable):
     label = "Countable income earner"
     documentation = "Whether this person's earned income is counted for SNAP"
     definition_period = MONTH
-    reference = "https://www.law.cornell.edu/uscode/text/7/2014"
+    reference = (
+        "https://www.law.cornell.edu/uscode/text/7/2014, "
+        "https://www.law.cornell.edu/cfr/text/7/273.9#c_3"
+    )
 
     def formula(person, period, parameters):
-        return ~person("snap_excluded_child_earner", period)
+        # Children in K-12 have income excluded
+        is_excluded_child = person("snap_excluded_child_earner", period)
+
+        # Federal Work Study participants have income excluded
+        is_work_study_participant = person(
+            "is_federal_work_study_participant", period.this_year
+        )
+
+        return ~(is_excluded_child | is_work_study_participant)

policyengine_us/variables/household/demographic/geographic/in_nyc.py

@@ -6,6 +6,15 @@ class in_nyc(Variable):
     entity = Household
     definition_period = YEAR
     label = "Is in NYC"
-    # No formula by design given that in_nyc is included in CPS datasets.
-    # For details, see the add_household_variables method in the
-    # policyengine_us/data/datasets/cps/cps.py module.
+
+    def formula(household, period, parameters):
+        county = household("county_str", period)
+        possible_counties = [
+            "QUEENS_COUNTY_NY",
+            "BRONX_COUNTY_NY",
+            "RICHMOND_COUNTY_NY",
+            "NEW_YORK_COUNTY_NY",
+            "KINGS_COUNTY_NY",
+        ]
+
+        return np.isin(county, possible_counties)

policyengine_us/variables/household/demographic/person/is_citizen_or_legal_immigrant.py

@@ -0,0 +1,22 @@
+from policyengine_us.model_api import *
+
+
+class is_citizen_or_legal_immigrant(Variable):
+    value_type = bool
+    entity = Person
+    label = "Is citizen or qualified noncitizen under federal law"
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/8/1641"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.dhs.immigration
+        immigration_status = person("immigration_status", period)
+        immigration_status_str = immigration_status.decode_to_str()
+        is_citizen = (
+            immigration_status == immigration_status.possible_values.CITIZEN
+        )
+        qualified_noncitizen = np.isin(
+            immigration_status_str,
+            p.qualified_noncitizen_status,
+        )
+        return qualified_noncitizen | is_citizen

policyengine_us/variables/household/demographic/person/is_part_time_college_student.py

@@ -0,0 +1,9 @@
+from policyengine_us.model_api import *
+
+
+class is_part_time_college_student(Variable):
+    value_type = bool
+    entity = Person
+    label = "Is a part-time college student"
+    documentation = "Enrolled at least half-time but less than full-time in an institution of higher education"
+    definition_period = YEAR