policyengine-us 1.399.0__py3-none-any.whl → 1.399.1__py3-none-any.whl

policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exclusions/nj_other_retirement_income_exclusion.yaml

@@ -32,3 +32,181 @@
   output:
     nj_pension_retirement_exclusion: 6_000
     nj_other_retirement_income_exclusion: 3_500
+
+- name: taxsim_record_33958_2024.yaml Two eligible people with total income over the exclusion cap
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 68
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        qualified_dividend_income: 2969.66335
+        long_term_capital_gains: 15745.3645
+        short_term_capital_gains: 2146.55175
+        taxable_interest_income: 35717.8125
+        is_tax_unit_head: true
+      person2:
+        age: 67
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        qualified_dividend_income: 2969.66335
+        long_term_capital_gains: 15745.3645
+        short_term_capital_gains: 2146.55175
+        taxable_interest_income: 35717.8125
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    nj_other_retirement_income_exclusion: 56_579
+    nj_income_tax: 868
+
+- name: One eligible person without eligible income 
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 68
+        employment_income: 0.0
+        qualified_dividend_income: 0
+        is_tax_unit_head: true
+      person2:
+        age: 47
+        employment_income: 0.0
+        commodity_supplemental_food_program: 0
+        qualified_dividend_income: 2969.66335
+        long_term_capital_gains: 15745.3645
+        short_term_capital_gains: 2146.55175
+        taxable_interest_income: 35717.8125
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    nj_other_retirement_income_exclusion: 0
+
+- name: One eligible person with eligible income 
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income: 0.0
+        qualified_dividend_income: 0
+        is_tax_unit_head: true
+      person2:
+        age: 72
+        employment_income: 0.0
+        qualified_dividend_income: 2969.66335
+        long_term_capital_gains: 15745.3645
+        short_term_capital_gains: 2146.55175
+        taxable_interest_income: 35717.8125
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    nj_other_retirement_income_exclusion: 56_579
+
+- name: One eligible person with eligible income above the exclusion cap
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income: 0.0
+        qualified_dividend_income: 0
+        is_tax_unit_head: true
+      person2:
+        age: 72
+        employment_income: 0.0
+        taxable_interest_income: 110_000
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    nj_other_retirement_income_exclusion: 55_000
+
+- name: One eligible person with eligible income above the full exclusion cap
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income: 0.0
+        qualified_dividend_income: 0
+        is_tax_unit_head: true
+      person2:
+        age: 72
+        employment_income: 0.0
+        taxable_interest_income: 160_000
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    nj_other_retirement_income_exclusion: 0

policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_other_retirement_income_exclusion.py

@@ -20,14 +20,13 @@ class nj_other_retirement_income_exclusion(Variable):
 
         # determine age eligibility for head and spouse
         person = tax_unit.members
-        is_head = person("is_tax_unit_head", period)
-        is_spouse = person("is_tax_unit_spouse", period)
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period)
         age_eligible = person("age", period) >= p.age_threshold
-        age_eligible_unit = tax_unit.sum(age_eligible & (is_head | is_spouse))
+        eligible_person = age_eligible & head_or_spouse
 
         # calculate age-eligible pension income
         pension = person("nj_eligible_pension_income", period)
-        pension_income = tax_unit.sum(age_eligible * pension)
+        pension_income = tax_unit.sum(eligible_person * pension)
 
         fraction = tax_unit("nj_retirement_exclusion_fraction", period)
         filing_status = tax_unit("filing_status", period)
@@ -47,5 +46,6 @@ class nj_other_retirement_income_exclusion(Variable):
         limit = p.other_retirement_income.earned_income_threshold
         earnings_eligible = earnings <= limit
 
+        age_eligible_unit = tax_unit.any(eligible_person)
         # return unused exclusion if age and earnings eligible
         return age_eligible_unit * earnings_eligible * unused_exclusion

{policyengine_us-1.399.0.dist-info → policyengine_us-1.399.1.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.399.0
+Version: 1.399.1
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.399.0.dist-info → policyengine_us-1.399.1.dist-info}/RECORD

@@ -4662,7 +4662,7 @@ policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/deductions/proper
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/deductions/property_tax/nj_property_tax_deduction.yaml,sha256=TR56yFSmYQs5XPVb8aE7ANxxL46GiWspi1nifQP_Oq0,591
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/deductions/property_tax/nj_property_tax_deduction_eligible.yaml,sha256=yH0PhQvWhxKjiawUDEyjFDxyZZqzU-ZTHUK8jsD7ugw,1253
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/deductions/property_tax/nj_taking_property_tax_deduction.yaml,sha256=0LcaRtKByc_0bNG1DjFDR36sSQfpb9qcBpYxVyTf3UY,1257
-policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exclusions/nj_other_retirement_income_exclusion.yaml,sha256=mVm3awNgdaw3XStaNx0toqdPIAe_DwA-vOAyB7BH17s,1090
+policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exclusions/nj_other_retirement_income_exclusion.yaml,sha256=84rnOIRn20fgHqE0dear8Ec73oFbatkSkesNAngQHhA,5756
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exclusions/nj_other_retirement_special_exclusion.yaml,sha256=Xt8brjSzALkTzHRFJxVc6QQp9WLPnOHk-CioUdN06LA,1934
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exclusions/nj_pension_retirement_exclusion.yaml,sha256=kCiyXfpMpkh0hbEHezBDDJupQzDisRzTcZYMi4uUw5k,10803
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exemptions/nj_blind_or_disabled_exemption.yaml,sha256=LxBmjgpJ1IcDmRlzJZHuAddsIcYi_8KJy4dZFU9JErI,5211
@@ -7309,7 +7309,7 @@ policyengine_us/variables/gov/states/nj/tax/income/credits/property_tax_credit/n
 policyengine_us/variables/gov/states/nj/tax/income/deductions/nj_medical_expense_deduction.py,sha256=JyZYuhvlHXZk5pL38J6MWbMuUp35b5FkZbeeDTxRfvg,909
 policyengine_us/variables/gov/states/nj/tax/income/deductions/nj_total_deductions.py,sha256=pG0bP16_OBiRpce9eN33Mvxb8C_F3UhULtdCtma0qPc,295
 policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_eligible_pension_income.py,sha256=_0PlLLieWNnG-L9IP_JUd-1CbiF68geFOw2EKFDMGzE,1180
-policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_other_retirement_income_exclusion.py,sha256=r0V6OKd0VALLq7PObJcxwAbhM2ip9UU_ch7akw1mJgw,2156
+policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_other_retirement_income_exclusion.py,sha256=k9KR_e29Jr3pKihBIr6PbKZ0dDvQFfnexkLZnCCelrA,2154
 policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_other_retirement_special_exclusion.py,sha256=wNLOSstyPvOudFJhTAsqXA3XWGwVAaqBB18pTaSZQxU,1613
 policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_pension_retirement_exclusion.py,sha256=_Amb2yZc-15iMh3O9oC52p3Lze0fJTK-8JqqqFJc8Ww,963
 policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_retirement_exclusion_fraction.py,sha256=-H-mRwHR_BORGhxPzagYSa70gVq2lh1V2ChlyK7duVw,1521
@@ -8420,8 +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-1.399.0.dist-info/METADATA,sha256=C56JoQAWHvt2n0sLwSOq0xoUydi32Niom9zSbixQHQg,1649
-policyengine_us-1.399.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.399.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.399.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.399.0.dist-info/RECORD,,
+policyengine_us-1.399.1.dist-info/METADATA,sha256=x_RY35mIRPapHYT8diheQYKQpkCyIC33AEH_eGFuAJs,1649
+policyengine_us-1.399.1.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.399.1.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.399.1.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.399.1.dist-info/RECORD,,