policyengine-us 1.398.0__py3-none-any.whl → 1.399.0__py3-none-any.whl

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/age_threshold/older.yaml

@@ -0,0 +1,14 @@
+description: Puerto Rico provides a dependent exemption amount for eligible dependents at or above this age. 
+
+values: 
+  2023-01-01: 65
+
+metadata:
+  unit: year
+  period: year
+  label: Puerto Rico dependent older age limit
+  reference:
+    - title: P.R. Laws tit. 13, § 30138 (c)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/
+    - title: Gov. of Puerto Rico Individual Income Tax Return Instructions 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=28

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/age_threshold/student.yaml

@@ -0,0 +1,14 @@
+description: Puerto Rico provides a dependent exemption amount for eligible student dependents below this age. 
+
+values: 
+  2023-01-01: 26
+
+metadata:
+  unit: year
+  period: year
+  label: Puerto Rico full time student dependent age limit
+  reference:
+    - title: P.R. Laws tit. 13, § 30138 (c)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/
+    - title: Gov. of Puerto Rico Individual Income Tax Return Instructions 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=28

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/age_threshold/younger.yaml

@@ -0,0 +1,14 @@
+description: Puerto Rico provides a dependent exemption amount for eligible dependents below this age.
+
+values: 
+  2023-01-01: 21
+
+metadata:
+  unit: year
+  period: year
+  label: Puerto Rico dependent younger age limit
+  reference:
+    - title: P.R. Laws tit. 13, § 30138 (c)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/
+    - title: Gov. of Puerto Rico Individual Income Tax Return Instructions 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=28

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/income_limit/nonstudent.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico limits the dependent exemption to non-students with gross income below this amount.
+values: 
+  2023-01-01: 2_500
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico dependent exemption income limit for non-students
+  reference:
+    - title: Gov. of Puerto Rico Individual Income Tax Return Instructions 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=28
+    - title: P.R. Laws tit. 13, § 30138 (b)(1)(i)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/income_limit/student.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico limits the dependent exemption to students with gross income below this amount.
+values: 
+  2023-01-01: 7_500
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico dependent exemption income limit for students
+  reference:
+    - title: Gov. of Puerto Rico Individual Income Tax Return Instructions 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=28
+    - title: P.R. Laws tit. 13, § 30138 (b)(1)(ii)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/personal.yaml

@@ -0,0 +1,23 @@
+description: Puerto Rico provides the following personal exemption amount, based on filing status.
+SINGLE:
+  2023-01-01: 3_500
+JOINT:
+  2023-01-01: 7_000
+SEPARATE:
+  2023-01-01: 3_500
+SURVIVING_SPOUSE:
+  2023-01-01: 7_000
+HEAD_OF_HOUSEHOLD:
+  2023-01-01: 3_500
+## Legal code only specifies values for joint, single, and separate filing statuses
+metadata:
+  unit: currency-USD
+  period: year
+  breakdown:
+    - filing_status
+  label: Puerto Rico personal exemption amount
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2
+    - title: P.R. Laws tit. 13, § 30138 (a)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/

policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/veteran.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico provides the following exemption amount for each veteran in the household.
+values: 
+  2023-01-01: 1_500
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico veteran exemption amount
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2
+    - title: P.R. Laws tit. 13, § 30138 (a)(2)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/

policyengine_us/parameters/gov/usda/snap/income/deductions/allowed.yaml

@@ -7,7 +7,6 @@ values:
     - snap_child_support_deduction
     - snap_excess_medical_expense_deduction
     - snap_excess_shelter_expense_deduction
-    - snap_self_employment_expense_deduction
 metadata:
   reference:
     - title: United States Code, Title 7, Subsection 2014(e)

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible.yaml

@@ -17,7 +17,6 @@
         state_code: PR
   output:  
     pr_low_income_credit_eligible: true
-
 - name: Two ineligible people
   absolute_error_margin: 0.01
   period: 2024
@@ -37,7 +36,6 @@
         state_code: PR
   output:  
     pr_low_income_credit_eligible: false
-
 - name: One person eligible
   absolute_error_margin: 0.01
   period: 2024
@@ -57,7 +55,6 @@
         state_code: PR
   output:  
     pr_low_income_credit_eligible: true
-
 - name: One person age eligible but income ineligible
   absolute_error_margin: 0.01
   period: 2024
@@ -76,4 +73,4 @@
       household:
         state_code: PR
   output:  
-    pr_low_income_credit_eligible: false
+    pr_low_income_credit_eligible: false

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/integration.yaml

@@ -0,0 +1,32 @@
+- name: 1 eligible dependent, 1 noneligible dependent
+  period: 2024
+  input:
+    people:
+      person1:
+        pr_gross_income_person: 7_000
+        is_full_time_college_student: true
+        pr_is_tax_unit_dependent: true
+        age: 20
+      person2:
+        pr_gross_income_person: 2_500
+        is_full_time_college_student: false
+        pr_is_tax_unit_dependent: true
+        age: 27
+      person3:
+        pr_gross_income_person: 10_000
+        is_full_time_college_student: false
+        pr_is_tax_unit_dependent: false
+        age: 30
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        filing_status: SEPARATE
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: PR 
+  output:
+    pr_exemptions_is_eligible_nonstudent: [false, false, false]
+    pr_exemptions_is_eligible_student: [true, false, false]
+    pr_eligible_dependent_for_exemption: [true, false, false]
+    pr_dependents_exemption: 1_250

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_dependents_exemption.yaml

@@ -0,0 +1,60 @@
+- name: No eligible dependents
+  period: 2024
+  input:
+    people:
+      person1:
+        pr_eligible_dependent_for_exemption: false
+      person2:
+        pr_eligible_dependent_for_exemption: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: PR 
+  output:
+    pr_dependents_exemption: 0
+
+- name: Eligible dependents in married filing separate household
+  period: 2024
+  input:
+    people:
+      person1:
+        pr_eligible_dependent_for_exemption: true
+      person2:
+        pr_eligible_dependent_for_exemption: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: SEPARATE
+    households:
+      household:
+        members: [person1, person2]
+        state_code: PR 
+  output:
+    pr_dependents_exemption: 1_250
+
+- name: Eligible dependents in joint household
+  period: 2024
+  input:
+    people:
+      person1:
+        pr_eligible_dependent_for_exemption: true
+      person2:
+        pr_eligible_dependent_for_exemption: false
+      person3: 
+        pr_eligible_dependent_for_exemption: true
+      person4:
+        pr_eligible_dependent_for_exemption: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2, person3, person4]
+        state_code: PR 
+  output:
+    pr_dependents_exemption: 5_000

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_eligible_dependent_for_exemption.yaml

@@ -0,0 +1,26 @@
+- name: Eligible student dependent
+  period: 2024
+  input:
+    pr_exemptions_is_eligible_student: true
+    pr_exemptions_is_eligible_nonstudent: false 
+    state_code: PR
+  output:
+    pr_eligible_dependent_for_exemption: true
+
+- name: Eligible nonstudent dependent
+  period: 2024
+  input:
+    pr_exemptions_is_eligible_student: false
+    pr_exemptions_is_eligible_nonstudent: true 
+    state_code: PR
+  output:
+    pr_eligible_dependent_for_exemption: true
+
+- name: Noneligible person
+  period: 2024
+  input:
+    pr_exemptions_is_eligible_student: false
+    pr_exemptions_is_eligible_nonstudent: false 
+    state_code: PR
+  output:
+    pr_eligible_dependent_for_exemption: false

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_exemptions_is_eligible_nonstudent.yaml

@@ -0,0 +1,26 @@
+- name: Eligible dependent
+  period: 2024
+  input:
+    pr_is_tax_unit_dependent: true
+    pr_gross_income_person: 2_499 
+    state_code: PR
+  output:
+    pr_exemptions_is_eligible_nonstudent: true
+
+- name: Noneligible dependent
+  period: 2024
+  input:
+    pr_is_tax_unit_dependent: true
+    pr_gross_income_person: 2_501
+    state_code: PR
+  output:
+    pr_exemptions_is_eligible_nonstudent: false
+
+- name: Noneligible person
+  period: 2024
+  input:
+    pr_is_tax_unit_dependent: false
+    pr_gross_income_person: 2_000
+    state_code: PR
+  output:
+    pr_exemptions_is_eligible_nonstudent: false

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_exemptions_is_eligible_student.yaml

@@ -0,0 +1,54 @@
+- name: Eligible student dependent
+  period: 2024
+  input:
+    pr_is_tax_unit_dependent: true
+    is_full_time_college_student: true 
+    pr_gross_income_person: 7_499
+    age: 25
+    state_code: PR
+  output:
+    pr_exemptions_is_eligible_student: true
+
+- name: Noneligible student dependent, too high income
+  period: 2024
+  input:
+    pr_is_tax_unit_dependent: true
+    is_full_time_college_student: true 
+    pr_gross_income_person: 7_501
+    age: 20
+    state_code: PR
+  output:
+    pr_exemptions_is_eligible_student: false
+
+- name: Noneligible student dependent, too high income
+  period: 2024
+  input:
+    pr_is_tax_unit_dependent: true
+    is_full_time_college_student: true 
+    pr_gross_income_person: 7_499
+    age: 26
+    state_code: PR
+  output:
+    pr_exemptions_is_eligible_student: false
+
+- name: Noneligible, not a student dependent
+  period: 2024
+  input:
+    pr_is_tax_unit_dependent: true
+    is_full_time_college_student: false 
+    pr_gross_income_person: 5_000
+    age: 18
+    state_code: PR
+  output:
+    pr_exemptions_is_eligible_student: false
+
+- name: Noneligible, not a student, not a dependent
+  period: 2024
+  input:
+    pr_is_tax_unit_dependent: false
+    is_full_time_college_student: false 
+    pr_gross_income_person: 5_000
+    age: 30
+    state_code: PR
+  output:
+    pr_exemptions_is_eligible_student: false

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/pr_personal_exemption.yaml

@@ -0,0 +1,15 @@
+- name: Married household
+  period: 2024
+  input:
+    state_code: PR
+    filing_status: JOINT
+  output:
+    pr_personal_exemption: 7_000
+
+- name: Single person
+  period: 2024
+  input:
+    state_code: PR
+    filing_status: SINGLE
+  output:
+    pr_personal_exemption: 3_500

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/pr_veteran_exemption.yaml

@@ -0,0 +1,37 @@
+- name: Two eligible veterans filing jointly
+  period: 2024
+  input:
+    people:
+      person1:
+        is_veteran: true
+      person2:
+        is_veteran: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        state_code: PR
+        members: [person1, person2]
+  output:  
+    pr_veteran_exemption: [1_500, 1_500]
+
+- name: One eligible veteran and one ineligible veteran filing jointly
+  period: 2024
+  input:
+    people:
+      person1:
+        is_veteran: true
+      person2:
+        is_veteran: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        state_code: PR
+        members: [person1, person2]
+  output:  
+    pr_veteran_exemption: [1_500, 0]

policyengine_us/tests/policy/baseline/gov/territories/pr/tax_unit_dependent/integration.yaml

@@ -0,0 +1,34 @@
+- name: 1 head of household, 3 dependents
+  period: 2024
+  input:
+    people:
+      person1:
+        is_parent_of_filer_or_spouse: false
+        is_incapable_of_self_care: false
+        is_full_time_student: false
+        age: 40
+      person2:
+        is_parent_of_filer_or_spouse: true
+        is_incapable_of_self_care: false
+        is_full_time_student: true
+        age: 60
+      person3:
+        is_parent_of_filer_or_spouse: false
+        is_incapable_of_self_care: true
+        is_full_time_student: false
+        age: 25
+      person4: 
+        is_parent_of_filer_or_spouse: false
+        is_incapable_of_self_care: false
+        is_full_time_student: false
+        age: 20
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1, person2, person3, person4]
+        state_code: PR 
+  output:
+    pr_is_tax_unit_dependent: [false, true, true, true]

policyengine_us/tests/policy/baseline/gov/territories/pr/tax_unit_dependent/pr_is_tax_unit_dependent.yaml

@@ -0,0 +1,65 @@
+- name: Eligible student dependent
+  period: 2024
+  input:
+    state_code: PR
+    age: 25
+    is_parent_of_filer_or_spouse: false
+    is_incapable_of_self_care: false
+    is_full_time_college_student: true
+  output:
+    pr_is_tax_unit_dependent: true
+
+- name: Eligible dependent incapable of self-care
+  period: 2024
+  input:
+    state_code: PR
+    age: 26
+    is_parent_of_filer_or_spouse: false
+    is_incapable_of_self_care: true
+    is_full_time_college_student: false
+  output:
+    pr_is_tax_unit_dependent: true
+
+- name: Eligible parent of the filer dependent
+  period: 2024
+  input:
+    state_code: PR
+    age: 55
+    is_parent_of_filer_or_spouse: true
+    is_incapable_of_self_care: false
+    is_full_time_college_student: false
+  output:
+    pr_is_tax_unit_dependent: true
+
+- name: Eligible young dependent
+  period: 2024
+  input:
+    state_code: PR
+    age: 20
+    is_parent_of_filer_or_spouse: false
+    is_incapable_of_self_care: false
+    is_full_time_college_student: false
+  output:
+    pr_is_tax_unit_dependent: true
+
+- name: Eligible older dependent
+  period: 2024
+  input:
+    state_code: PR
+    age: 65
+    is_parent_of_filer_or_spouse: false
+    is_incapable_of_self_care: false
+    is_full_time_college_student: false
+  output:
+    pr_is_tax_unit_dependent: true
+
+- name: Ineligible dependent by age
+  period: 2024
+  input:
+    state_code: PR
+    age: 21
+    is_parent_of_filer_or_spouse: false
+    is_incapable_of_self_care: false
+    is_full_time_college_student: false
+  output:
+    pr_is_tax_unit_dependent: false

policyengine_us/tests/policy/baseline/gov/usda/snap/snap.yaml

@@ -58,3 +58,61 @@
     snap_self_employment_income_after_expense_deduction: 0
     snap_self_employment_expense_deduction: 0
     snap: 71.75 
+
+- name: Self-employment income deduction integration test
+  period: 2025
+  absolute_error_margin: 1
+  input:
+    people:   
+      person1:
+        age: 55
+        self_employment_income: 10_000
+    households:
+      household:
+        members: [person1]
+        state_code: OH
+    spm_units:
+      spm_unit:
+        members: [person1]
+        snap_standard_deduction: 0
+        snap_earned_income_deduction: 0
+  output:
+    snap_self_employment_income_after_expense_deduction: 5_000
+    snap_self_employment_expense_deduction: 5_000
+    # The self-employment income deduction is applied to gross income 
+    # and not in the list of deductions.
+    # This also allows for proper earned income deduction calculation.
+    snap_deductions: 0
+    snap_earned_income: 5_000
+    snap_gross_income: 5_000
+    snap_net_income: 5_000
+    snap: 2_028
+
+- name: Counterfactual test, self-employment income deduction allowed
+  period: 2025
+  absolute_error_margin: 1
+  input:
+    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]
+    people:   
+      person1:
+        age: 55
+        self_employment_income: 10_000
+    households:
+      household:
+        members: [person1]
+        state_code: OH
+    spm_units:
+      spm_unit:
+        members: [person1]
+        snap_standard_deduction: 0
+        snap_earned_income_deduction: 0
+  output:
+    snap_self_employment_income_after_expense_deduction: 5_000
+    snap_self_employment_expense_deduction: 5_000
+    # In the counterfactual, the self-employment income deduction is first applied to earned income.
+    snap_gross_income: 5_000
+    snap_earned_income: 5_000
+    snap_deductions: 5_000
+    # And then again subtracted as a deduction from gross income.
+    snap_net_income: 0
+    snap: 3_525

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/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-1.398.0.dist-info → policyengine_us-1.399.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.398.0
+Version: 1.399.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.398.0.dist-info → policyengine_us-1.399.0.dist-info}/RECORD

@@ -3023,8 +3023,15 @@ policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductio
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/mortgage/max.yaml,sha256=4S7u4QMAq8EeYRcAu-QnNYawA4clCro7sc20g458gWU,752
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/retirement/age_threshold.yaml,sha256=zJ8Q3XZrh2INvKvW2xx5h1DhXuEtJGjnK-Gv2an4Ijo,559
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/retirement/max.yaml,sha256=D3uhpibDaJlhRXDOEu7PyBP-mqENdayWn9k-Y3Oab-g,560
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/personal.yaml,sha256=b7O3FuEUwKi9OQkojznnZ71kbsgSb8pBcHqv1lnA-5o,818
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/veteran.yaml,sha256=pozPiLv6zrgv4FmDHpHfuoo6FMmNu8FvSqP9r4k0qsc,571
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/age_threshold/older.yaml,sha256=74MhyAjkxXsKxmOyNbmIIiDS9UnXbHP5bKcYhFBb3Nw,572
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/age_threshold/student.yaml,sha256=gIxpF0jKVYuFyETD0L0XuWIrNYEYfSan4Lo8X-VO8iQ,586
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/age_threshold/younger.yaml,sha256=mr1kAWgjfkAUGNd7QhZCXuvLC3qinmUoHMppxYsOnxk,567
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/amount/non_separate.yaml,sha256=2TicjKXnfrnckN6BLxV9Bj7jMo1QLWAjzAXLjojKixk,594
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/amount/separate.yaml,sha256=5Eq25MdBPsT6qmKme7T6Bee60E8pKoEVBcJEZPJLyvE,586
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/income_limit/nonstudent.yaml,sha256=DaQWvmK5Y1e-aLyABPiccHrmtxjak-8lhDdhMuroIFI,609
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/income_limit/student.yaml,sha256=6tn8LXnhMKK3h8PiOgp76BYDZfdKdeEgGXNKFEsiUI0,602
 policyengine_us/parameters/gov/usda/README.md,sha256=s1RL8S1-YDdtkeqmTRCjuRImSijVZAmBTkgmUs052jE,38
 policyengine_us/parameters/gov/usda/disabled_programs.yaml,sha256=Yva8iFoiwhqYAmmyt308QlJGMuJXKAzzCCsmqmySXm4,487
 policyengine_us/parameters/gov/usda/elderly_age_threshold.yaml,sha256=lArg_DYlYv3dhdEDbUui2K7zazmIirAwBQIt1742Ohw,289
@@ -3049,7 +3056,7 @@ policyengine_us/parameters/gov/usda/snap/emergency_allotment/allowed.yaml,sha256
 policyengine_us/parameters/gov/usda/snap/emergency_allotment/in_effect.yaml,sha256=scGNcKkui593vmvpQtKr7X6rR1r7QeZTQvIHLvmfByo,2155
 policyengine_us/parameters/gov/usda/snap/emergency_allotment/minimum.yaml,sha256=6F7w3rbd93uee68sC_Ao7abJN4PvbOgG_SC95mk0SG8,438
 policyengine_us/parameters/gov/usda/snap/income/child_income_exclusion_age.yaml,sha256=_WZz7hR4BXl6ilpUmLf55A0fgVJMGvoDjGc6-EwabVc,479
-policyengine_us/parameters/gov/usda/snap/income/deductions/allowed.yaml,sha256=NHambVNl5AHdSd7ctX2xhHJvu-K5is5wheBZd5QWWdM,552
+policyengine_us/parameters/gov/usda/snap/income/deductions/allowed.yaml,sha256=3La0dTETi6AjWAZrg46e_yMJDJF5NpqYEGwYpzpeCLU,507
 policyengine_us/parameters/gov/usda/snap/income/deductions/child_support.yaml,sha256=83hYi6xVBycFGgB0D3WV_qyE3G5K-I5yM1kQWyi80Gk,2932
 policyengine_us/parameters/gov/usda/snap/income/deductions/earned_income.yaml,sha256=qpTvdH3qYrgp6DjuC01YD0QzTMuSHt7AQvmnJKcyjVY,289
 policyengine_us/parameters/gov/usda/snap/income/deductions/standard.yaml,sha256=9QdqctSzEKi_LSbZIMuWTu2MFrLIz_5HqEpJBK_6y8w,4877
@@ -5031,7 +5038,7 @@ policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earn
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible_person.yaml,sha256=05_kLBxBq9we-w72eJj9fq_1fEeFnqv7P_mG0dl3e84,1196
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_compensatory_low_income_credit.yaml,sha256=h0MMBykqkifI6yQ_L0PLJePbWockE_6DI9U36mTWa8E,587
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit.yaml,sha256=pNbfl-WLMHos8cKr-J50F2ZqOZt-ovYCdY30lyEKBrU,1984
-policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible.yaml,sha256=WyIHPu6ZH0xYYJeCNsQnDktz0ywJWDfAj3FMbyRMFJg,1950
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible.yaml,sha256=AM-okNG0CKpj-ePAGJl0VgvG3XONHOJexamh8Hf6tiM,1946
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible_person.yaml,sha256=EAipNZfTMVye2BdYodTgAtJtWjzR7UTaGK-R8k3qvB0,813
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/refundable_ctc/pr_refundable_ctc.yaml,sha256=uH6Rb2TLLIrAJSkX5zS9eUaeLgLDmUzYXg9Ws79eTyE,434
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/pr_casualty_loss_deduction.yaml,sha256=FteN_CqJcr_hjNt0BPagZ5bI9i4PwpHa4vCvphQ-FkY,333
@@ -5042,6 +5049,15 @@ policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_inco
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/education/pr_education_deduction_beneficiary_count.yaml,sha256=56yQJ77Qs7SaR23DwCRPrPy6HsazxW5_VLBB7RlPWEw,449
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/retirement/pr_retirement_deduction.yaml,sha256=3p1CdadJZB-qpaT3pGehtO-sJ2Oas-0-3leQ0Keaj9I,936
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/retirement/pr_retirement_deduction_eligibility.yaml,sha256=vnaMaSKukOdGtkytrLIzLAKGY2alcqrTelP-Ub9w1pk,262
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/pr_personal_exemption.yaml,sha256=Q4JqGPWIca2ZTeCIx5lDfjDwGWzz0uPRVdLorj8BJM4,271
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/pr_veteran_exemption.yaml,sha256=cBhlzaFuoK1jKTtjwXq8TZe_i6sX85Dho77SC39SQn8,827
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/integration.yaml,sha256=fzks2iBim6haRr-P5HEPRJPOXGRP5crGSgE5T2tb4L0,988
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_dependents_exemption.yaml,sha256=kZEiW5abBtTumS-QUfN5hd-gleFxz6iGXotny45XfVQ,1515
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_eligible_dependent_for_exemption.yaml,sha256=75jv4Ezb76Br3x1Cc06M8Nr1PZIiNk8YZIv7yJ1EIfo,679
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_exemptions_is_eligible_nonstudent.yaml,sha256=zPPhTx82W0KWWfGFYsxC7EGhRsRP5QM4HyU1jP2NalI,597
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_exemptions_is_eligible_student.yaml,sha256=uusbN0mQNgn0z2xueb2lh0xel3wgENIB6VtJTxnV_84,1342
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax_unit_dependent/integration.yaml,sha256=WZkbNxdpGOGI1fnMUXur8PM47CrGJi4X1HnXXj87rV0,975
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax_unit_dependent/pr_is_tax_unit_dependent.yaml,sha256=-w3jQCVG3bbkNf2uv-yRC6oqw7F8Mwx1mJL2kqfwvhQ,1538
 policyengine_us/tests/policy/baseline/gov/usda/has_all_usda_elderly_disabled.yaml,sha256=2YpJcy_GKkH1VJvSpFCaNZY058Mm-y-lVavK12QMexU,596
 policyengine_us/tests/policy/baseline/gov/usda/has_usda_elderly_disabled.yaml,sha256=Jp3UJf52YXDlIOlwBSjNVnyDt8f1RqH6sf4Pg_uUJGQ,1284
 policyengine_us/tests/policy/baseline/gov/usda/is_usda_disabled.yaml,sha256=Vv4qYW3Q7daGgCG913RpQ_BPBd0dkWhbXy0BaCQTJzU,420
@@ -5059,7 +5075,7 @@ policyengine_us/tests/policy/baseline/gov/usda/school_meals/school_meal_net_subs
 policyengine_us/tests/policy/baseline/gov/usda/school_meals/school_meal_paid_daily_subsidy.yaml,sha256=6bUsc4xFDAvT7cK1vNB1SSkermTd5gb-qECZHOcOsPk,138
 policyengine_us/tests/policy/baseline/gov/usda/school_meals/school_meal_tier.yaml,sha256=xCRm9JQd5H1VKTvaOWr6EM4v7SZg2HASoasjlTggYSg,833
 policyengine_us/tests/policy/baseline/gov/usda/snap/integration.yaml,sha256=-ypJgph27nJXFOMI7fRJQt1rQ8mQIw74DTpEtzC8ptI,4542
-policyengine_us/tests/policy/baseline/gov/usda/snap/snap.yaml,sha256=8CsJootLiJmI-rEiFW48qmwbjZnd40XZDDaQLbQm-BU,1341
+policyengine_us/tests/policy/baseline/gov/usda/snap/snap.yaml,sha256=vkpnP2ePpEIv2SJZKtMMSC-XPVY8jgfP8RAbygI1LdE,3301
 policyengine_us/tests/policy/baseline/gov/usda/snap/snap_emergency_allotment.yaml,sha256=2psS38VMAU-_UdBmKwI6OtaMTiQ2gTuUSzT8aEhAY2U,1233
 policyengine_us/tests/policy/baseline/gov/usda/snap/snap_expected_contribution.yaml,sha256=UoJF9UxonhMco0w6ic5BK9eDzFJiop9W6KOeAM8K2uc,1868
 policyengine_us/tests/policy/baseline/gov/usda/snap/snap_min_allotment.yaml,sha256=OLeZWfkZdpexuT3-tVO2dqGMGHsRbrpQqbZugKEJ6mI,1850
@@ -7807,6 +7823,7 @@ policyengine_us/variables/gov/states/wv/tax/income/subtractions/senior_citizen_d
 policyengine_us/variables/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction.py,sha256=7NNaJm79du2Jq2mHi9S7ZoGpmwBrSeAiZ2a6Hh75BPc,991
 policyengine_us/variables/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_eligible.py,sha256=LXBlZQyL9U8pozDaKQ32vBhfijNjhezsobwPxN3aLPc,1272
 policyengine_us/variables/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_person.py,sha256=tqjqCyI36lbExGp0vjhMd6wEB0iMwj_p1MaqV-cBJUI,1952
+policyengine_us/variables/gov/territories/pr/pr_is_tax_unit_dependent.py,sha256=gRsYnnDuDbrM-9CIUWFvAsHEj5sK5_HA7GJgOdcQTWM,1493
 policyengine_us/variables/gov/territories/pr/tax/income/pr_agi.py,sha256=yqLyP6w4mvABXqLIKECZ4lHI9OetLpgqN-0hbvYl51s,360
 policyengine_us/variables/gov/territories/pr/tax/income/pr_agi_person.py,sha256=gveEdwFLkTFd_76v_mHGK47tXrozNwtoNTS4bNif_h0,379
 policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income.py,sha256=P2Mn2tUhrnP2LsIx4P0OFz67oo6t9NKZKpKCzqb1RLc,399
@@ -7831,6 +7848,12 @@ policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deduction
 policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/education/pr_education_deduction_beneficiary_count.py,sha256=jo7mVDo5u4XLdiXTFRmrhhOwRKocD8N66IxaeFaeNh4,814
 policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/retirement/pr_retirement_deduction.py,sha256=BCKO29x6T0wphnIA3ev7vk2xVAMGF33oYQL__yqZemc,876
 policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/retirement/pr_retirement_deduction_eligibility.py,sha256=g1CTdvG4XyJbSHHevvmJRZwE_OIKvtYnmPLpSlXqO5o,743
+policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/pr_personal_exemption.py,sha256=If_KjaQ5thOcK8A1rdq9aZXCtCogCrMVL3Wd1xx7GJs,643
+policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/pr_veteran_exemption.py,sha256=0IHer0XKp3aaZPSMwh2brXOZhs_EMwW2hzi1pbzEqns,627
+policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_dependents_exemption.py,sha256=BWHFOfSxxRWqP07fTRyqgp3G72nNkPoz9sA5bdm5O6g,919
+policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_eligible_dependent_for_exemption.py,sha256=RUm03EY3ZX-KXIpXJWMMRz-I2zZ_QCWI7CYkgnWYFYQ,665
+policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_exemptions_is_eligible_nonstudent.py,sha256=W6u9LaJ8jn_MUN0woxe33p2Gwr-Vr6UcJzRU2ojFdyY,888
+policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_exemptions_is_eligible_student.py,sha256=v2wRsnsjDqi_tudndpYcTU1tPplj90jxnOINbKW6iuk,1033
 policyengine_us/variables/gov/usda/has_all_usda_elderly_disabled.py,sha256=V8faSGkVnsiIbehh0QYo2hGWlFjzp3LwgWj-I2o_G0U,629
 policyengine_us/variables/gov/usda/has_usda_elderly_disabled.py,sha256=TGoDY1RW1rUA4BTH2IN3TpnKTozuRP9E1LdD-MCE1wo,549
 policyengine_us/variables/gov/usda/is_usda_disabled.py,sha256=FAHSzfpYJ7gSHdMi2G9NpaymB9fib9swAAY8a4ajC38,424
@@ -8397,8 +8420,8 @@ 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-1.398.0.dist-info/METADATA,sha256=BlFC8-0Y6rzeR8wIiXMNyea7wqFzZ5qzmteFqTG9Yms,1649
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