policyengine-us 1.397.2__py3-none-any.whl → 1.398.1__py3-none-any.whl
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- policyengine_us/parameters/gov/irs/credits/ctc/phase_out/amount.yaml +1 -0
- policyengine_us/parameters/gov/irs/credits/ctc/phase_out/increment.yaml +1 -0
- policyengine_us/parameters/gov/irs/credits/ctc/refundable/fully_refundable.yaml +1 -0
- policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/min_children_for_ss_taxes_minus_eitc.yaml +1 -0
- policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/rate.yaml +1 -0
- policyengine_us/parameters/gov/irs/social_security/taxability/combined_income_ss_fraction.yaml +1 -1
- policyengine_us/parameters/gov/usda/snap/income/deductions/allowed.yaml +0 -1
- policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_phase_in_relevant_earnings.yaml +13 -0
- policyengine_us/tests/policy/baseline/gov/usda/snap/snap.yaml +58 -0
- policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in.py +1 -9
- policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in_relevant_earnings.py +20 -0
- {policyengine_us-1.397.2.dist-info → policyengine_us-1.398.1.dist-info}/METADATA +1 -1
- {policyengine_us-1.397.2.dist-info → policyengine_us-1.398.1.dist-info}/RECORD +16 -14
- {policyengine_us-1.397.2.dist-info → policyengine_us-1.398.1.dist-info}/WHEEL +0 -0
- {policyengine_us-1.397.2.dist-info → policyengine_us-1.398.1.dist-info}/entry_points.txt +0 -0
- {policyengine_us-1.397.2.dist-info → policyengine_us-1.398.1.dist-info}/licenses/LICENSE +0 -0
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@@ -0,0 +1,13 @@
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- name: Income below threshold
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period: 2023
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input:
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tax_unit_earned_income: 1_000
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output:
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ctc_phase_in_relevant_earnings: 0
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- name: Income above threshold
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period: 2023
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input:
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tax_unit_earned_income: 5_000
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output:
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ctc_phase_in_relevant_earnings: 375
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@@ -58,3 +58,61 @@
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snap_self_employment_income_after_expense_deduction: 0
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snap_self_employment_expense_deduction: 0
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snap: 71.75
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- name: Self-employment income deduction integration test
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period: 2025
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absolute_error_margin: 1
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input:
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people:
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person1:
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age: 55
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self_employment_income: 10_000
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households:
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household:
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members: [person1]
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state_code: OH
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spm_units:
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spm_unit:
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members: [person1]
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snap_standard_deduction: 0
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snap_earned_income_deduction: 0
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output:
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snap_self_employment_income_after_expense_deduction: 5_000
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snap_self_employment_expense_deduction: 5_000
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# The self-employment income deduction is applied to gross income
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# and not in the list of deductions.
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# This also allows for proper earned income deduction calculation.
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snap_deductions: 0
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snap_earned_income: 5_000
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snap_gross_income: 5_000
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snap_net_income: 5_000
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snap: 2_028
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- name: Counterfactual test, self-employment income deduction allowed
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period: 2025
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absolute_error_margin: 1
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input:
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gov.usda.snap.income.deductions.allowed: [snap_standard_deduction, snap_earned_income_deduction, snap_dependent_care_deduction, snap_child_support_deduction, snap_excess_medical_expense_deduction, snap_excess_shelter_expense_deduction, snap_self_employment_expense_deduction]
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people:
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person1:
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age: 55
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self_employment_income: 10_000
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households:
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household:
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members: [person1]
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state_code: OH
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spm_units:
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spm_unit:
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members: [person1]
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snap_standard_deduction: 0
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snap_earned_income_deduction: 0
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output:
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snap_self_employment_income_after_expense_deduction: 5_000
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snap_self_employment_expense_deduction: 5_000
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# In the counterfactual, the self-employment income deduction is first applied to earned income.
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snap_gross_income: 5_000
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snap_earned_income: 5_000
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snap_deductions: 5_000
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# And then again subtracted as a deduction from gross income.
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snap_net_income: 0
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snap: 3_525
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@@ -10,16 +10,8 @@ class ctc_phase_in(Variable):
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reference = "https://www.law.cornell.edu/uscode/text/26/24#d"
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def formula(tax_unit, period, parameters):
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ctc = parameters(period).gov.irs.credits.ctc
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-
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earnings = tax_unit("tax_unit_earned_income", period)
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earnings_over_threshold = max_(
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0, earnings - ctc.refundable.phase_in.threshold
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)
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relevant_earnings = (
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earnings_over_threshold * ctc.refundable.phase_in.rate
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)
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relevant_earnings = tax_unit("ctc_phase_in_relevant_earnings", period)
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# The other part of the "lesser of" statement is: "the amount by which [the non-refundable CTC]
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# would increase if [tax liability] increased by tax_increase", where tax_increase is the greater of:
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# - the phase-in amount
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@@ -0,0 +1,20 @@
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from policyengine_us.model_api import *
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class ctc_phase_in_relevant_earnings(Variable):
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value_type = float
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entity = TaxUnit
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label = "Relevant earnings for the CTC phase-in"
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unit = USD
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definition_period = YEAR
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reference = "https://www.law.cornell.edu/uscode/text/26/24#d"
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def formula(tax_unit, period, parameters):
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ctc = parameters(period).gov.irs.credits.ctc
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earnings = tax_unit("tax_unit_earned_income", period)
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earnings_over_threshold = max_(
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0, earnings - ctc.refundable.phase_in.threshold
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)
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return earnings_over_threshold * ctc.refundable.phase_in.rate
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@@ -534,8 +534,8 @@ policyengine_us/parameters/gov/irs/credits/ctc/amount/arpa.yaml,sha256=hQtzOcvmP
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policyengine_us/parameters/gov/irs/credits/ctc/amount/arpa_expansion_cap_percent_of_threshold_diff.yaml,sha256=JxLEgJd9nFeKN3WKFEPdUAAffNEHkBOenRDoIHsIP9A,417
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policyengine_us/parameters/gov/irs/credits/ctc/amount/base.yaml,sha256=kLt8P6lEr3lZ4HZpRGfFGZwAX_3uBnn1KRFd_BwUmik,1444
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policyengine_us/parameters/gov/irs/credits/ctc/phase_out/README.md,sha256=as4F3ZWjX2p1whyLcWNiM5zZH0FEnRNwqtJWNNJSURE,12
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policyengine_us/parameters/gov/irs/credits/ctc/phase_out/amount.yaml,sha256=
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policyengine_us/parameters/gov/irs/credits/ctc/phase_out/increment.yaml,sha256=
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policyengine_us/parameters/gov/irs/credits/ctc/phase_out/amount.yaml,sha256=py3oy_Mzp4cxP2TunL0gQICqMmb_UCYuuHdhHbnFqbA,360
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policyengine_us/parameters/gov/irs/credits/ctc/phase_out/increment.yaml,sha256=v2R3A290YPsoUA3RdfnYy_cKuPFwJOSkzVYrn8JzADg,426
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policyengine_us/parameters/gov/irs/credits/ctc/phase_out/threshold.yaml,sha256=hSrYrN28NQZvsgkVcdfQKvv3Mx-eGLp3aJPZcKH94Mg,897
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policyengine_us/parameters/gov/irs/credits/ctc/phase_out/arpa/README.md,sha256=-0h9Xr3n2B8G6Ep8RQxrnDD8eYPZNcLGv3trglHLl2Y,7
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policyengine_us/parameters/gov/irs/credits/ctc/phase_out/arpa/amount.yaml,sha256=o-0u655pixgGwPs6TMaDGfs_C2PJ01G0zXrX97Rn8Uo,392
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policyengine_us/parameters/gov/irs/credits/ctc/phase_out/arpa/increment.yaml,sha256=LM-GOFxzf0ED7a5TMO17goaR_HrE2Ka-n_7PLHSS2I0,364
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policyengine_us/parameters/gov/irs/credits/ctc/phase_out/arpa/threshold.yaml,sha256=JmABeQC_zNe2s0BAxYq9tuHqcjpRlYUgoEgxp71IlUU,458
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policyengine_us/parameters/gov/irs/credits/ctc/refundable/README.md,sha256=QnNQoUkU93X-UkYYkxne-Q4qKtDwjLT7RHn8SGfKB5Y,16
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policyengine_us/parameters/gov/irs/credits/ctc/refundable/fully_refundable.yaml,sha256=
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policyengine_us/parameters/gov/irs/credits/ctc/refundable/fully_refundable.yaml,sha256=rT_JiURrq64qDHKnzCXtwlIS3-X9-EGeFHZTzBb_S3Y,330
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policyengine_us/parameters/gov/irs/credits/ctc/refundable/individual_max.yaml,sha256=ifdQ0fDJGxAhgqgrgItp8C-QfpBtDVX-Mb6Tv_fyRzk,1569
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policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/README.md,sha256=P8VBDUjxgFm-0laBKluhgiASX8YRfNQPUdLDC2uZbMY,11
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policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/min_children_for_ss_taxes_minus_eitc.yaml,sha256=
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policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/rate.yaml,sha256=
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policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/min_children_for_ss_taxes_minus_eitc.yaml,sha256=8D82wfPNccQGyv9Y2cv1Jgz-w6brLbMLVtOy3YfUNXQ,433
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policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/rate.yaml,sha256=FO0YjPl__IdxsGk2lNMxmuxebEM-wt3G8ODzWuukzKI,270
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policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/threshold.yaml,sha256=mt_fl9bNufetWofPq3jlfXxgXIFsiR9poYa8hHFChGc,601
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policyengine_us/parameters/gov/irs/credits/ctc/refundable/social_security/README.md,sha256=htok4YcXCdYFwOsxNtEtU4P9Ykf2yDrpa2DPFyww9JE,18
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policyengine_us/parameters/gov/irs/credits/ctc/refundable/social_security/add.yaml,sha256=JHAcL3X964dVgSqLKdAQslYYGGER8G7bYWXSuuwZ2Ag,529
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@@ -744,7 +744,7 @@ policyengine_us/parameters/gov/irs/self_employment/net_earnings_exemption.yaml,s
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policyengine_us/parameters/gov/irs/self_employment/rate/medicare.yaml,sha256=Oz4FpycX_3krHGjXeUOaDDBJSMRWQeJDtNxlvDMl-so,265
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policyengine_us/parameters/gov/irs/self_employment/rate/social_security.yaml,sha256=nSxC_iF9x1Of7uvsPRqviPdaLwXLVL2hAJyZtGp62eE,276
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policyengine_us/parameters/gov/irs/social_security/README.md,sha256=htok4YcXCdYFwOsxNtEtU4P9Ykf2yDrpa2DPFyww9JE,18
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policyengine_us/parameters/gov/irs/social_security/taxability/combined_income_ss_fraction.yaml,sha256=
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policyengine_us/parameters/gov/irs/social_security/taxability/combined_income_ss_fraction.yaml,sha256=fvuKjwx8UBTaGs6J5Z6M8-LomIu8sS280JzWoQ4vBdQ,491
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policyengine_us/parameters/gov/irs/social_security/taxability/income/revoked_deductions.yaml,sha256=X9ts8sZ5G_pfbxY7TOAqR99e0Jsn0e7pf_W2qritgw4,562
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policyengine_us/parameters/gov/irs/social_security/taxability/rate/additional.yaml,sha256=BHbmDfYtuQdcWN88fZo1GrsnwDM2c44toDRQTx_MCGg,430
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policyengine_us/parameters/gov/irs/social_security/taxability/rate/base.yaml,sha256=C1dY1-XbegpqOGxQ7gjhaB5GI0vslK2d5mbzbt6ZlKc,425
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@@ -3049,7 +3049,7 @@ policyengine_us/parameters/gov/usda/snap/emergency_allotment/allowed.yaml,sha256
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policyengine_us/parameters/gov/usda/snap/emergency_allotment/in_effect.yaml,sha256=scGNcKkui593vmvpQtKr7X6rR1r7QeZTQvIHLvmfByo,2155
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policyengine_us/parameters/gov/usda/snap/emergency_allotment/minimum.yaml,sha256=6F7w3rbd93uee68sC_Ao7abJN4PvbOgG_SC95mk0SG8,438
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policyengine_us/parameters/gov/usda/snap/income/child_income_exclusion_age.yaml,sha256=_WZz7hR4BXl6ilpUmLf55A0fgVJMGvoDjGc6-EwabVc,479
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policyengine_us/parameters/gov/usda/snap/income/deductions/allowed.yaml,sha256=
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policyengine_us/parameters/gov/usda/snap/income/deductions/allowed.yaml,sha256=3La0dTETi6AjWAZrg46e_yMJDJF5NpqYEGwYpzpeCLU,507
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policyengine_us/parameters/gov/usda/snap/income/deductions/child_support.yaml,sha256=83hYi6xVBycFGgB0D3WV_qyE3G5K-I5yM1kQWyi80Gk,2932
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policyengine_us/parameters/gov/usda/snap/income/deductions/earned_income.yaml,sha256=qpTvdH3qYrgp6DjuC01YD0QzTMuSHt7AQvmnJKcyjVY,289
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policyengine_us/parameters/gov/usda/snap/income/deductions/standard.yaml,sha256=9QdqctSzEKi_LSbZIMuWTu2MFrLIz_5HqEpJBK_6y8w,4877
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policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/phase_out/arpa/ctc_arpa_uncapped_phase_out.yaml,sha256=GCj2CowmDh2CPIZ77BCuqvxYdZ7EJcVsstUkA3DPlCA,773
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policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_limiting_tax_liability.yaml,sha256=lDTc0mMp1bMAuyDi8UfQ6DymEG4N64CRUqvj1EjhM6c,254
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policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_phase_in.yaml,sha256=ivHhR7v2ZMzgj7kIn5Xo0uDkJuvqjLD8EHWvCHIQv0k,1319
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policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_phase_in_relevant_earnings.yaml,sha256=I2-LzSZ2vaf0vaJpbQwUOIvt7B1PYtvt30wX-Ad8SAo,277
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policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_refundable_maximum.yaml,sha256=1eEhfK4l_B4wT-KRoR9qkby6YYZPq8Z1SxWgCHOqOIo,582
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policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_social_security_tax.yaml,sha256=0IVQeD-OuJhVLvQqkJewP_erb46w_FySnFFAL3I_7D4,1120
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policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_value.yaml,sha256=qWA5ci-0JxMnlQFe37FrzcYW58t3C-E6eeZR7uJ481E,1704
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@@ -5058,7 +5059,7 @@ policyengine_us/tests/policy/baseline/gov/usda/school_meals/school_meal_net_subs
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policyengine_us/tests/policy/baseline/gov/usda/school_meals/school_meal_paid_daily_subsidy.yaml,sha256=6bUsc4xFDAvT7cK1vNB1SSkermTd5gb-qECZHOcOsPk,138
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policyengine_us/tests/policy/baseline/gov/usda/school_meals/school_meal_tier.yaml,sha256=xCRm9JQd5H1VKTvaOWr6EM4v7SZg2HASoasjlTggYSg,833
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policyengine_us/tests/policy/baseline/gov/usda/snap/integration.yaml,sha256=-ypJgph27nJXFOMI7fRJQt1rQ8mQIw74DTpEtzC8ptI,4542
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policyengine_us/tests/policy/baseline/gov/usda/snap/snap.yaml,sha256=
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policyengine_us/tests/policy/baseline/gov/usda/snap/snap.yaml,sha256=vkpnP2ePpEIv2SJZKtMMSC-XPVY8jgfP8RAbygI1LdE,3301
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policyengine_us/tests/policy/baseline/gov/usda/snap/snap_emergency_allotment.yaml,sha256=2psS38VMAU-_UdBmKwI6OtaMTiQ2gTuUSzT8aEhAY2U,1233
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policyengine_us/tests/policy/baseline/gov/usda/snap/snap_expected_contribution.yaml,sha256=UoJF9UxonhMco0w6ic5BK9eDzFJiop9W6KOeAM8K2uc,1868
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policyengine_us/tests/policy/baseline/gov/usda/snap/snap_min_allotment.yaml,sha256=OLeZWfkZdpexuT3-tVO2dqGMGHsRbrpQqbZugKEJ6mI,1850
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@@ -5546,7 +5547,8 @@ policyengine_us/variables/gov/irs/credits/ctc/phase_out/arpa/ctc_arpa_phase_out_
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policyengine_us/variables/gov/irs/credits/ctc/phase_out/arpa/ctc_arpa_phase_out_threshold.py,sha256=qyQDZt0y7z5P1_gjFB0giSSdRXa1nJGBNEhnya-sDuU,437
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policyengine_us/variables/gov/irs/credits/ctc/phase_out/arpa/ctc_arpa_uncapped_phase_out.py,sha256=zUnbfmfE3QUFG034ZFIWQUCpqCFae9v2NZIqUAiX3HE,1000
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policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_limiting_tax_liability.py,sha256=B3O-6-cUFCjYYav-33IzPecj3gxKpuzCM-5Qp-CHGrg,1176
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policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in.py,sha256=
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policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in.py,sha256=J30Kim6pnPaHeg5Ox21AEsvNvQ54GIl0oKm2wW7IFUc,1255
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policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in_relevant_earnings.py,sha256=tu6b_LOuWdKTM_WNCPB6ozZhUJDCzyeKj9vxLnZUbnE,642
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policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_refundable_maximum.py,sha256=O41qkbyC2ywa2OZVA-MnFwSn9e682DM0HQ35ipw95sI,1182
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policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_social_security_tax.py,sha256=oONNa6D5UBuTBN3z5xU0fkGPrnEq-27OE7jhkFatTpk,547
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policyengine_us/variables/gov/irs/credits/ctc/refundable/refundable_ctc.py,sha256=44Q68rgJ53oU88oT9yDyxr0f4il1Ooukfj1FdAVK-SA,1726
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@@ -8395,8 +8397,8 @@ policyengine_us/variables/input/farm_income.py,sha256=BEKxYmHNNnWJAAvULl5qZJigy5
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policyengine_us/variables/input/geography.py,sha256=Ux0ueAf0rhZaflyEqz81UuXP3xKCKBDvoO3CrKhiQEc,5421
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policyengine_us/variables/input/self_employment_income.py,sha256=PwsGz8R4lRikKWUYOhsC0qosNNLXq4f5SQmfw4S3mk8,511
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policyengine_us/variables/input/self_employment_income_before_lsr.py,sha256=E8fcX9Nlyqz8dziHhQv_euutdmoIwFMMWePUwbbwv_w,379
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policyengine_us-1.
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policyengine_us-1.
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policyengine_us-1.398.1.dist-info/METADATA,sha256=eOuhWMBL-iVq-hS7VbSeRcMTy1qcRIPvQo3cPQIaZ_w,1649
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policyengine_us-1.398.1.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
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policyengine_us-1.398.1.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
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+
policyengine_us-1.398.1.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
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policyengine_us-1.398.1.dist-info/RECORD,,
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