PyPI - policyengine-us - Versions diffs - 1.397.2__py3-none-any.whl → 1.398.0__py3-none-any.whl - Mend

policyengine-us 1.397.2py3-none-any.whl → 1.398.0py3-none-any.whl

This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.

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Files changed (14) hide show

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

@@ -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 CHANGED Viewed

@@ -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 CHANGED Viewed

@@ -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)

policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/min_children_for_ss_taxes_minus_eitc.yaml CHANGED Viewed

@@ -3,6 +3,7 @@ values:
   2013-01-01: 3
 metadata:
   unit: person
+  period: year
   label: Minimum children to consider Social Security taxes minus EITC in refundable CTC
   reference:
     - title: 26 U.S. Code § 24(d)(1)(B)(i)

policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/rate.yaml CHANGED Viewed

@@ -3,6 +3,7 @@ values:
   2013-01-01: 0.15
 metadata:
   unit: /1
+  period: year
   label: CTC refundable phase-in rate
   reference:
     - title: 26 U.S. Code § 24(d)(1)(B)(i)

policyengine_us/parameters/gov/irs/social_security/taxability/combined_income_ss_fraction.yaml CHANGED Viewed

@@ -11,4 +11,4 @@ metadata:
     href: https://www.law.cornell.edu/uscode/text/26/86#b_1
   - title: IRS Publication 915 - Social Security and Equivalent Railroad Retirement Benefits
     href: https://www.irs.gov/publications/p915

policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_phase_in_relevant_earnings.yaml ADDED Viewed

@@ -0,0 +1,13 @@
+- name: Income below threshold
+  period: 2023
+  input:
+    tax_unit_earned_income: 1_000
+  output:
+    ctc_phase_in_relevant_earnings: 0
+- name: Income above threshold
+  period: 2023
+  input:
+    tax_unit_earned_income: 5_000
+  output:
+    ctc_phase_in_relevant_earnings: 375

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

@@ -10,16 +10,8 @@ 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
-        earnings = tax_unit("tax_unit_earned_income", period)
-        earnings_over_threshold = max_(
-            0, earnings - ctc.refundable.phase_in.threshold
-        )
-        relevant_earnings = (
-            earnings_over_threshold * ctc.refundable.phase_in.rate
-        )
+        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:
         # - the phase-in amount

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

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+class ctc_phase_in_relevant_earnings(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Relevant earnings for the CTC phase-in"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/26/24#d"
+    def formula(tax_unit, period, parameters):
+        ctc = parameters(period).gov.irs.credits.ctc
+        earnings = tax_unit("tax_unit_earned_income", period)
+        earnings_over_threshold = max_(
+            0, earnings - ctc.refundable.phase_in.threshold
+        )
+        return earnings_over_threshold * ctc.refundable.phase_in.rate

{policyengine_us-1.397.2.dist-info → policyengine_us-1.398.0.dist-info}/METADATA RENAMED Viewed

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.397.2
+Version: 1.398.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.397.2.dist-info → policyengine_us-1.398.0.dist-info}/RECORD RENAMED Viewed

@@ -534,8 +534,8 @@ policyengine_us/parameters/gov/irs/credits/ctc/amount/arpa.yaml,sha256=hQtzOcvmP
 policyengine_us/parameters/gov/irs/credits/ctc/amount/arpa_expansion_cap_percent_of_threshold_diff.yaml,sha256=JxLEgJd9nFeKN3WKFEPdUAAffNEHkBOenRDoIHsIP9A,417
 policyengine_us/parameters/gov/irs/credits/ctc/amount/base.yaml,sha256=kLt8P6lEr3lZ4HZpRGfFGZwAX_3uBnn1KRFd_BwUmik,1444
 policyengine_us/parameters/gov/irs/credits/ctc/phase_out/README.md,sha256=as4F3ZWjX2p1whyLcWNiM5zZH0FEnRNwqtJWNNJSURE,12
-policyengine_us/parameters/gov/irs/credits/ctc/phase_out/amount.yaml,sha256=YuGSpHAF2j6Jx3CragzuXs4Uz-snxvwmMx9XGu7DfqA,345
-policyengine_us/parameters/gov/irs/credits/ctc/phase_out/increment.yaml,sha256=xWfG5boE2d_cpXdbM_Uhopqy_kx2_dtHuZ6SEfaNDQE,411
+policyengine_us/parameters/gov/irs/credits/ctc/phase_out/amount.yaml,sha256=py3oy_Mzp4cxP2TunL0gQICqMmb_UCYuuHdhHbnFqbA,360
+policyengine_us/parameters/gov/irs/credits/ctc/phase_out/increment.yaml,sha256=v2R3A290YPsoUA3RdfnYy_cKuPFwJOSkzVYrn8JzADg,426
 policyengine_us/parameters/gov/irs/credits/ctc/phase_out/threshold.yaml,sha256=hSrYrN28NQZvsgkVcdfQKvv3Mx-eGLp3aJPZcKH94Mg,897
 policyengine_us/parameters/gov/irs/credits/ctc/phase_out/arpa/README.md,sha256=-0h9Xr3n2B8G6Ep8RQxrnDD8eYPZNcLGv3trglHLl2Y,7
 policyengine_us/parameters/gov/irs/credits/ctc/phase_out/arpa/amount.yaml,sha256=o-0u655pixgGwPs6TMaDGfs_C2PJ01G0zXrX97Rn8Uo,392
@@ -543,11 +543,11 @@ policyengine_us/parameters/gov/irs/credits/ctc/phase_out/arpa/in_effect.yaml,sha
 policyengine_us/parameters/gov/irs/credits/ctc/phase_out/arpa/increment.yaml,sha256=LM-GOFxzf0ED7a5TMO17goaR_HrE2Ka-n_7PLHSS2I0,364
 policyengine_us/parameters/gov/irs/credits/ctc/phase_out/arpa/threshold.yaml,sha256=JmABeQC_zNe2s0BAxYq9tuHqcjpRlYUgoEgxp71IlUU,458
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/README.md,sha256=QnNQoUkU93X-UkYYkxne-Q4qKtDwjLT7RHn8SGfKB5Y,16
-policyengine_us/parameters/gov/irs/credits/ctc/refundable/fully_refundable.yaml,sha256=68AypXVeI6cfgPYc91ml_QkgS11gUS-bSr977ThVsI0,315
+policyengine_us/parameters/gov/irs/credits/ctc/refundable/fully_refundable.yaml,sha256=rT_JiURrq64qDHKnzCXtwlIS3-X9-EGeFHZTzBb_S3Y,330
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/individual_max.yaml,sha256=ifdQ0fDJGxAhgqgrgItp8C-QfpBtDVX-Mb6Tv_fyRzk,1569
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/README.md,sha256=P8VBDUjxgFm-0laBKluhgiASX8YRfNQPUdLDC2uZbMY,11
-policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/min_children_for_ss_taxes_minus_eitc.yaml,sha256=ASRtN0qrsbXTbKWgMmEe-mxs2Xa2Xq_wTxKI66jJ0-Q,418
-policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/rate.yaml,sha256=BAF7qe9_C7-74MDfCTD7TIGdAwZGdiCFMv0x4wtvSWE,255
+policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/min_children_for_ss_taxes_minus_eitc.yaml,sha256=8D82wfPNccQGyv9Y2cv1Jgz-w6brLbMLVtOy3YfUNXQ,433
+policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/rate.yaml,sha256=FO0YjPl__IdxsGk2lNMxmuxebEM-wt3G8ODzWuukzKI,270
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/threshold.yaml,sha256=mt_fl9bNufetWofPq3jlfXxgXIFsiR9poYa8hHFChGc,601
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/social_security/README.md,sha256=htok4YcXCdYFwOsxNtEtU4P9Ykf2yDrpa2DPFyww9JE,18
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/social_security/add.yaml,sha256=JHAcL3X964dVgSqLKdAQslYYGGER8G7bYWXSuuwZ2Ag,529
@@ -744,7 +744,7 @@ policyengine_us/parameters/gov/irs/self_employment/net_earnings_exemption.yaml,s
 policyengine_us/parameters/gov/irs/self_employment/rate/medicare.yaml,sha256=Oz4FpycX_3krHGjXeUOaDDBJSMRWQeJDtNxlvDMl-so,265
 policyengine_us/parameters/gov/irs/self_employment/rate/social_security.yaml,sha256=nSxC_iF9x1Of7uvsPRqviPdaLwXLVL2hAJyZtGp62eE,276
 policyengine_us/parameters/gov/irs/social_security/README.md,sha256=htok4YcXCdYFwOsxNtEtU4P9Ykf2yDrpa2DPFyww9JE,18
-policyengine_us/parameters/gov/irs/social_security/taxability/combined_income_ss_fraction.yaml,sha256=Ot_YEbEGAee7qTzuaxlOMggKmXzckDwRgPJI-fO9i1I,490
+policyengine_us/parameters/gov/irs/social_security/taxability/combined_income_ss_fraction.yaml,sha256=fvuKjwx8UBTaGs6J5Z6M8-LomIu8sS280JzWoQ4vBdQ,491
 policyengine_us/parameters/gov/irs/social_security/taxability/income/revoked_deductions.yaml,sha256=X9ts8sZ5G_pfbxY7TOAqR99e0Jsn0e7pf_W2qritgw4,562
 policyengine_us/parameters/gov/irs/social_security/taxability/rate/additional.yaml,sha256=BHbmDfYtuQdcWN88fZo1GrsnwDM2c44toDRQTx_MCGg,430
 policyengine_us/parameters/gov/irs/social_security/taxability/rate/base.yaml,sha256=C1dY1-XbegpqOGxQ7gjhaB5GI0vslK2d5mbzbt6ZlKc,425
@@ -3379,6 +3379,7 @@ policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/phase_out/arpa/ctc_arp
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/phase_out/arpa/ctc_arpa_uncapped_phase_out.yaml,sha256=GCj2CowmDh2CPIZ77BCuqvxYdZ7EJcVsstUkA3DPlCA,773
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_limiting_tax_liability.yaml,sha256=lDTc0mMp1bMAuyDi8UfQ6DymEG4N64CRUqvj1EjhM6c,254
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_phase_in.yaml,sha256=ivHhR7v2ZMzgj7kIn5Xo0uDkJuvqjLD8EHWvCHIQv0k,1319
+policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_phase_in_relevant_earnings.yaml,sha256=I2-LzSZ2vaf0vaJpbQwUOIvt7B1PYtvt30wX-Ad8SAo,277
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_refundable_maximum.yaml,sha256=1eEhfK4l_B4wT-KRoR9qkby6YYZPq8Z1SxWgCHOqOIo,582
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_social_security_tax.yaml,sha256=0IVQeD-OuJhVLvQqkJewP_erb46w_FySnFFAL3I_7D4,1120
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_value.yaml,sha256=qWA5ci-0JxMnlQFe37FrzcYW58t3C-E6eeZR7uJ481E,1704
@@ -5546,7 +5547,8 @@ policyengine_us/variables/gov/irs/credits/ctc/phase_out/arpa/ctc_arpa_phase_out_
 policyengine_us/variables/gov/irs/credits/ctc/phase_out/arpa/ctc_arpa_phase_out_threshold.py,sha256=qyQDZt0y7z5P1_gjFB0giSSdRXa1nJGBNEhnya-sDuU,437
 policyengine_us/variables/gov/irs/credits/ctc/phase_out/arpa/ctc_arpa_uncapped_phase_out.py,sha256=zUnbfmfE3QUFG034ZFIWQUCpqCFae9v2NZIqUAiX3HE,1000
 policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_limiting_tax_liability.py,sha256=B3O-6-cUFCjYYav-33IzPecj3gxKpuzCM-5Qp-CHGrg,1176
-policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in.py,sha256=hEAk_KyVnFowPOH07w1n7K16nK-7kV631RZg77sgMAc,1457
+policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in.py,sha256=J30Kim6pnPaHeg5Ox21AEsvNvQ54GIl0oKm2wW7IFUc,1255
+policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in_relevant_earnings.py,sha256=tu6b_LOuWdKTM_WNCPB6ozZhUJDCzyeKj9vxLnZUbnE,642
 policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_refundable_maximum.py,sha256=O41qkbyC2ywa2OZVA-MnFwSn9e682DM0HQ35ipw95sI,1182
 policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_social_security_tax.py,sha256=oONNa6D5UBuTBN3z5xU0fkGPrnEq-27OE7jhkFatTpk,547
 policyengine_us/variables/gov/irs/credits/ctc/refundable/refundable_ctc.py,sha256=44Q68rgJ53oU88oT9yDyxr0f4il1Ooukfj1FdAVK-SA,1726
@@ -8395,8 +8397,8 @@ policyengine_us/variables/input/farm_income.py,sha256=BEKxYmHNNnWJAAvULl5qZJigy5
 policyengine_us/variables/input/geography.py,sha256=Ux0ueAf0rhZaflyEqz81UuXP3xKCKBDvoO3CrKhiQEc,5421
 policyengine_us/variables/input/self_employment_income.py,sha256=PwsGz8R4lRikKWUYOhsC0qosNNLXq4f5SQmfw4S3mk8,511
 policyengine_us/variables/input/self_employment_income_before_lsr.py,sha256=E8fcX9Nlyqz8dziHhQv_euutdmoIwFMMWePUwbbwv_w,379
-policyengine_us-1.397.2.dist-info/METADATA,sha256=yDVKSbXNNjaTxQkGYkneqSuZ8D4fOfA-IKk2sv8lgE4,1649
-policyengine_us-1.397.2.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.397.2.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.397.2.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.397.2.dist-info/RECORD,,
+policyengine_us-1.398.0.dist-info/METADATA,sha256=BlFC8-0Y6rzeR8wIiXMNyea7wqFzZ5qzmteFqTG9Yms,1649
+policyengine_us-1.398.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.398.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.398.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.398.0.dist-info/RECORD,,

{policyengine_us-1.397.2.dist-info → policyengine_us-1.398.0.dist-info}/WHEEL RENAMED Viewed

File without changes

{policyengine_us-1.397.2.dist-info → policyengine_us-1.398.0.dist-info}/entry_points.txt RENAMED Viewed

File without changes

{policyengine_us-1.397.2.dist-info → policyengine_us-1.398.0.dist-info}/licenses/LICENSE RENAMED Viewed

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policyengine-us 1.397.2__py3-none-any.whl → 1.398.0__py3-none-any.whl

Potentially problematic release.

policyengine-us 1.397.2py3-none-any.whl → 1.398.0py3-none-any.whl