policyengine-us 1.400.0__py3-none-any.whl → 1.400.1__py3-none-any.whl

policyengine_us/parameters/gov/states/mn/tax/income/credits/cdcc/reduced_base_amount.yaml

@@ -0,0 +1,28 @@
+description: Minnesota provides this reduced dependent care credit amount, based on the number of qualifying children.
+metadata:
+  period: year
+  type: single_amount
+  threshold_unit: child
+  amount_unit: /1
+  label: Minnesota CDCC reduced base amount
+  reference:
+  - title: 2021 Schedule M1CD, Child and Dependent Care Credit, Line 6
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf#page=6
+  - title: 2022 Schedule M1CD, Child and Dependent Care Credit, Line 6
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf#page=6
+  - title: 2023 Schedule M1CD, Child and Dependent Care Credit, Line 6
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1cd-23.pdf#page=6
+  - title: 2024 Schedule M1CD, Child and Dependent Care Credit, Line 6
+    href: https://www.revenue.state.mn.us/sites/default/files/2024-12/m1cd-24.pdf#page=6
+  - title: Minnesota Statutes 290.067 DEPENDENT CARE CREDIT. Subd. 1.Amount of credit. (h)
+    href: https://www.revisor.mn.gov/statutes/cite/290.067#stat.290.067.1
+
+brackets:
+  - threshold:
+      2021-01-01: 0
+    amount:
+      2021-01-01: 600
+  - threshold:
+      2021-01-01: 2
+    amount:
+      2021-01-01: 1_200

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

@@ -9,4 +9,4 @@ metadata:
     - 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/
+      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

@@ -9,4 +9,4 @@ metadata:
     - 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/
+      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

@@ -20,4 +20,4 @@ metadata:
     - 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/
+      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

@@ -9,4 +9,4 @@ metadata:
     - 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/
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1005/subchapter-c/30138/

policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/{mn_cdcc.yaml → credits/cdcc/mn_cdcc.yaml}

@@ -174,3 +174,69 @@
         state_code: MN
   output:
     mn_cdcc: 660.5
+
+- name: taxsim_record_1_2024.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 60000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_head: true
+      person2:
+        age: 40
+        employment_income: 10000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_spouse: true
+      person3:
+        age: 4
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+      person4:
+        age: 4
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+        tax_unit_childcare_expenses: 4000
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2, person3, person4]
+        state_fips: 27
+  output:
+    mn_cdcc: 800

policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_dependent_count.yaml

@@ -0,0 +1,51 @@
+- name: One person qualifies by age, one by disability
+  absolute_error_margin: 0.01
+  period: 2021
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 40
+      person2:
+        age: 10
+      person3:
+        age: 16
+        is_incapable_of_self_care: true
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: MN
+  output:
+    mn_cdcc_dependent_count: 2
+
+- name: No eligible dependents 
+  absolute_error_margin: 0.01
+  period: 2021
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 40
+        is_incapable_of_self_care: true
+      person2:
+        age: 17
+      person3:
+        age: 16
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: MN
+  output:
+    mn_cdcc_dependent_count: 0

policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_eligible.yaml

@@ -0,0 +1,24 @@
+- name: Separate filers are ineligible in 2021
+  period: 2021
+  input:
+    filing_status: SEPARATE
+    state_code: MN
+  output:
+    mn_cdcc_eligible: False
+
+- name: Separate joint filers are eligible in 2021
+  period: 2021
+  input:
+    filing_status: JOINT
+    state_code: MN
+  output:
+    mn_cdcc_eligible: True
+
+- name: Separate filers are eligible in 2024`
+  period: 2024
+  input:
+    filing_status: SEPARATE
+    state_code: MN
+  output:
+    mn_cdcc_eligible: True
+

policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_phase_out.yaml

@@ -0,0 +1,44 @@
+- name: Income below phaseout threshold
+  period: 2024
+  input:
+    mn_cdcc_dependent_count: 3
+    adjusted_gross_income: 50_000
+    state_code: MN
+  output:
+    mn_cdcc_phase_out: 1_200
+
+- name: Income above phaseout threshold, 3 dependents
+  period: 2024
+  input:
+    mn_cdcc_dependent_count: 3
+    adjusted_gross_income: 80_000
+    state_code: MN
+  output:
+    mn_cdcc_phase_out: 320.5
+
+- name: Income above phaseout threshold, no dependents
+  period: 2024
+  input:
+    mn_cdcc_dependent_count: 0
+    adjusted_gross_income: 80_000
+    state_code: MN
+  output:
+    mn_cdcc_phase_out: 0
+
+- name: Income above phaseout threshold, 3 dependents, fully phased out
+  period: 2024
+  input:
+    mn_cdcc_dependent_count: 3
+    adjusted_gross_income: 300_000
+    state_code: MN
+  output:
+    mn_cdcc_phase_out: 0
+
+- name: Income below phaseout threshold, one dependent
+  period: 2024
+  input:
+    mn_cdcc_dependent_count: 1
+    adjusted_gross_income: 50_000
+    state_code: MN
+  output:
+    mn_cdcc_phase_out: 600

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

@@ -73,4 +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/pr_dependents_exemption.yaml

@@ -57,4 +57,4 @@
         members: [person1, person2, person3, person4]
         state_code: PR 
   output:
-    pr_dependents_exemption: 5_000
+    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

@@ -23,4 +23,4 @@
     pr_exemptions_is_eligible_nonstudent: false 
     state_code: PR
   output:
-    pr_eligible_dependent_for_exemption: false
+    pr_eligible_dependent_for_exemption: false

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

@@ -51,4 +51,4 @@
     age: 30
     state_code: PR
   output:
-    pr_exemptions_is_eligible_student: false
+    pr_exemptions_is_eligible_student: false

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

@@ -12,4 +12,4 @@
     state_code: PR
     filing_status: SINGLE
   output:
-    pr_personal_exemption: 3_500
+    pr_personal_exemption: 3_500

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

@@ -34,4 +34,4 @@
         state_code: PR
         members: [person1, person2]
   output:  
-    pr_veteran_exemption: [1_500, 0]
+    pr_veteran_exemption: [1_500, 0]

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

@@ -31,4 +31,4 @@
         members: [person1, person2, person3, person4]
         state_code: PR 
   output:
-    pr_is_tax_unit_dependent: [false, true, true, true]
+    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

@@ -62,4 +62,4 @@
     is_incapable_of_self_care: false
     is_full_time_college_student: false
   output:
-    pr_is_tax_unit_dependent: false
+    pr_is_tax_unit_dependent: false

policyengine_us/variables/gov/states/mn/tax/income/credits/cdcc/mn_cdcc.py

@@ -0,0 +1,47 @@
+from policyengine_us.model_api import *
+
+
+class mn_cdcc(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Minnesota child and dependent care expense credit"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf"
+        "https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf"
+    )
+    defined_for = "mn_cdcc_eligible"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.mn.tax.income.credits.cdcc
+        dep_count = tax_unit("mn_cdcc_dependent_count", period)
+        # calculate qualifying care expenses
+        expenses = tax_unit("tax_unit_childcare_expenses", period)
+        # ... cap expense by number of qualifying dependents
+        eligible_count = min_(dep_count, p.maximum_dependents)
+        maximum_eligible_expenses = min_(
+            expenses, p.maximum_expense * eligible_count
+        )
+        # ... cap expense by lower earnings of head and spouse if present
+        # Line 2
+        capped_expenses = min_(
+            maximum_eligible_expenses,
+            tax_unit("min_head_spouse_earned", period),
+        )
+        # calculate pre-phaseout credit amount
+        # Line 5
+        agi = tax_unit("adjusted_gross_income", period)
+        # Line 7
+        pre_phaseout_amount = capped_expenses * p.expense_fraction.calc(agi)
+        # calculate post-phaseout credit amount
+        # Line 8
+        phaseout_amount = tax_unit("mn_cdcc_phase_out", period)
+        smaller_of_expenses_and_reduced_credit = min_(
+            pre_phaseout_amount, phaseout_amount
+        )
+        return where(
+            agi > p.phaseout_threshold,
+            smaller_of_expenses_and_reduced_credit,
+            pre_phaseout_amount,
+        )

policyengine_us/variables/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_dependent_count.py

@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class mn_cdcc_dependent_count(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Minnesota child and dependent care expense credit dependent count"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf"
+        "https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf"
+    )
+    defined_for = "mn_cdcc_eligible"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.mn.tax.income.credits.cdcc
+        person = tax_unit.members
+        # calculate number of qualifying dependents
+        # ... children
+        age = person("age", period)
+        qualifies_by_age = age < p.child_age
+        # ... disability
+        non_head = ~person("is_tax_unit_head", period)
+        disabled = person("is_incapable_of_self_care", period)
+        qualifies_by_disability = non_head & disabled
+        return tax_unit.sum(qualifies_by_age | qualifies_by_disability)

policyengine_us/variables/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_eligible.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class mn_cdcc_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = (
+        "Eligible for the Minnesota child and dependent care expense credit"
+    )
+    definition_period = YEAR
+    reference = (
+        "https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf"
+        "https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf"
+    )
+    defined_for = StateCode.MN
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.mn.tax.income.credits.cdcc
+        if p.separate_filers_excluded:
+            filing_status = tax_unit("filing_status", period)
+            return filing_status != filing_status.possible_values.SEPARATE
+        else:
+            return True

policyengine_us/variables/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_phase_out.py

@@ -0,0 +1,25 @@
+from policyengine_us.model_api import *
+
+
+class mn_cdcc_phase_out(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Minnesota child and dependent care expense credit phase out"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf"
+        "https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf"
+    )
+    defined_for = "mn_cdcc_eligible"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.mn.tax.income.credits.cdcc
+        dep_count = tax_unit("mn_cdcc_dependent_count", period)
+        # calculate pre-phaseout credit amount
+        agi = tax_unit("adjusted_gross_income", period)
+        # calculate post-phaseout credit amount
+        excess_agi = max_(0, agi - p.phaseout_threshold)
+        reduced_agi = excess_agi * p.phaseout_rate
+        reduced_base_amount = p.reduced_base_amount.calc(dep_count)
+        return max_(0, reduced_base_amount - reduced_agi)

{policyengine_us-1.400.0.dist-info → policyengine_us-1.400.1.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.400.0
+Version: 1.400.1
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.400.0.dist-info → policyengine_us-1.400.1.dist-info}/RECORD

@@ -2081,6 +2081,7 @@ policyengine_us/parameters/gov/states/mn/tax/income/credits/cdcc/maximum_depende
 policyengine_us/parameters/gov/states/mn/tax/income/credits/cdcc/maximum_expense.yaml,sha256=dTcw4ikdz6FSUsEoe0bkzSjKcHW8ykaCJXdlgyp8LAM,1093
 policyengine_us/parameters/gov/states/mn/tax/income/credits/cdcc/phaseout_rate.yaml,sha256=Sbk1olA1qIs8ZESeAU7wnCZathcZxMLDlvXzKWTUoVE,1111
 policyengine_us/parameters/gov/states/mn/tax/income/credits/cdcc/phaseout_threshold.yaml,sha256=AuqQZr9LF5MRcgnpRK6qxUdrY-UmG0tq63E_ZOgbDvg,1454
+policyengine_us/parameters/gov/states/mn/tax/income/credits/cdcc/reduced_base_amount.yaml,sha256=pPircnA6vis0gtGsgRrz4vXHOpbUT8F0itTg0DMXCjE,1223
 policyengine_us/parameters/gov/states/mn/tax/income/credits/cdcc/separate_filers_excluded.yaml,sha256=wnDcQ70vpkuPzow4ixBKJ-K41KcMjmLjNsiJezZuDzQ,1107
 policyengine_us/parameters/gov/states/mn/tax/income/credits/cwfc/README.md,sha256=1bWxwlvhQviikikSa_CWh5hENn4T219uYvju0qIa3Gs,39
 policyengine_us/parameters/gov/states/mn/tax/income/credits/cwfc/ctc/README.md,sha256=TRI937j56he0xD-7rMRuHeehLoJwbJX3N2kozuxmVdk,18
@@ -3023,15 +3024,15 @@ 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/personal.yaml,sha256=56y0Qq2cx1XRF2cuV16iIeogOW1yWwggUQRdKl_yngg,819
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/veteran.yaml,sha256=Png_1_EJcRdK-ALHKKtx_GW9T-MQ_Qy05chzGkOVRMg,572
 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/territories/pr/tax/income/taxable_income/exemptions/dependent/income_limit/nonstudent.yaml,sha256=ORC4IPp7QyynM14yC-hj_e_nEOR1HOAnvLLZiEvdOyI,610
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/income_limit/student.yaml,sha256=LPa10ahq_JvN1KOiSgMmF9NXMhhc9ua2jXZwtAsQg9Q,603
 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
@@ -4441,7 +4442,6 @@ policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/exemptions/mi_per
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_amt.yaml,sha256=6ozAMR9YTz2J2lGB9x5SYeY_FM9vAe--7LHlQiVx-vc,745
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_amt_taxable_income.yaml,sha256=fSyT4OMcfiJaP0PdzCRR01VaDbZX2hk5iRWDBN9FULA,614
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_basic_tax.yaml,sha256=h8FQHVPzRT00-flb7S_0CwEZ1ue9-alWyyrF-EI7L8Q,906
-policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_cdcc.yaml,sha256=9e0AizuD3qXbIj50uRMQAdDPKdKP6hIU7BawVX5SxkA,4091
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_charity_subtraction.yaml,sha256=ouH_guzno_xk7bn-0-kKbo64ZlnkytWgWZ-_URPv-JY,414
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_elderly_disabled_subtraction.yaml,sha256=jcNbixdE2XTj1BKu1UUtdMz04y4-syhTM7ieViOy_2Y,3180
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_exemptions.yaml,sha256=MXH8vbYqnoekptUBWPW7igaNqNorpTUMyAO1XQ--6lA,701
@@ -4459,6 +4459,10 @@ policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_withheld_incom
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.yaml,sha256=RxUQd7x6d1UdVuq_ZyGysscjhTmQnpF06CPGQtFQA4Y,7388
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/mn_wfc.yaml,sha256=ItudoAIykR5FIYd0E6w6iKn9Hm7doWvPXbxBcrCjFwo,1355
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/mn_wfc_eligible.yaml,sha256=xOElZvHJWJ5S61lOeszVhXp4S_ImtVJikX3vmaL4uVc,1412
+policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/cdcc/mn_cdcc.yaml,sha256=QVQDZ512AAsPrUmPIhoSkqnoD7QACRhYJiR54Lews-g,5748
+policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_dependent_count.yaml,sha256=u7TfSZJTAkWGKZzVZblVMZFR3XIXQDRaDXnEbzb1_DA,1136
+policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_eligible.yaml,sha256=UymVGw_TUt5qva_xy6JpuR-0dhZ5eTxX5m-1FcoqZ_4,469
+policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_phase_out.yaml,sha256=WjBTfUycEIQ1LepHZuE1avlEkXn7hCTHddYBWogTbTo,1006
 policyengine_us/tests/policy/baseline/gov/states/mo/dss/tanf/mo_tanf_income_limit.yaml,sha256=49z1_Jb9jipHCCug9ve9pftg5hZ_7sKGXV5m0zmTi_M,484
 policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/mo_withheld_income_tax.yaml,sha256=O-V9oQSMkq_tmSWoBAmOTVOMo9o4rkJKwXsCO5Rfaao,718
 policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/adjusted_gross_income/mo_adjusted_gross_income.yaml,sha256=j1vBPq0UwDlQK_vxYq0l-gsBIp2NhCJT87jtZ9Dbv6g,1345
@@ -5038,7 +5042,7 @@ 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=AM-okNG0CKpj-ePAGJl0VgvG3XONHOJexamh8Hf6tiM,1946
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible.yaml,sha256=ZwzsgITtWsJGAQVQd6qrSJNOyuQxWREG0NZDVZ9p5SQ,1947
 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
@@ -5049,15 +5053,15 @@ 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/pr_personal_exemption.yaml,sha256=_MrdlwxP9C4zKhzcg8VRa8_vOjKfRAl_tzmTSKQHVEw,272
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/pr_veteran_exemption.yaml,sha256=MzdTdRiqNpBpEAcjhF_jkcXMvks_xjO6ZzULDp_2Q3c,828
 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_dependents_exemption.yaml,sha256=4dyAw7NFI7G-szaIRoy0c84t7rgk4pQnRKlBQjF61tw,1516
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_eligible_dependent_for_exemption.yaml,sha256=tQrF8VT697kREiRWtLkUkegj3JeM4gCVdYV52vgnMKk,680
 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/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_exemptions_is_eligible_student.yaml,sha256=obBocZquMUEh27SP5C4h0_3SkyxV9-wnhUGFIAeMVco,1343
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax_unit_dependent/integration.yaml,sha256=CJw393tZXVxDFxNI13kAczCWhCw9NSf1C7hrdd0Jc-8,976
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax_unit_dependent/pr_is_tax_unit_dependent.yaml,sha256=bVx7_TTtGjGU6nTlih78-CPW8UbF0GzJwnx4UnwkEiU,1539
 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
@@ -7045,13 +7049,16 @@ policyengine_us/variables/gov/states/mn/tax/income/mn_withheld_income_tax.py,sha
 policyengine_us/variables/gov/states/mn/tax/income/additions/mn_additions.py,sha256=AGEfrDIrYoCfvA4vSeGM9vlf7YHdfELf_sle06z6JBU,480
 policyengine_us/variables/gov/states/mn/tax/income/amt/mn_amt.py,sha256=H7BWnbmi8DvvweZ1Sx75c7rkpzlDvkCwAOilnAzaKiU,1249
 policyengine_us/variables/gov/states/mn/tax/income/amt/mn_amt_taxable_income.py,sha256=XL5emIq8wq5Bp2OGgeA_7Uj4ZwI90wmGsASqKvAArpk,1105
-policyengine_us/variables/gov/states/mn/tax/income/credits/mn_cdcc.py,sha256=oXqAzZ86ey82DsEPkwwjPV0mtxjTM5YQSeYur_bdvrE,2219
 policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py,sha256=mppOT5C8uqBuYL0P0pvOL7siCXwhChSjlGKKhqaTyKI,3229
 policyengine_us/variables/gov/states/mn/tax/income/credits/mn_marriage_credit.py,sha256=ko9VGuDTaucb2bC1qwm68wI0XboKYth7pdEHiWaq5Yw,2186
 policyengine_us/variables/gov/states/mn/tax/income/credits/mn_non_refundable_credits.py,sha256=80Gi_gSYfHQNZqIyhZy6rGOQfvAXwSXGzxGjNSzMffM,507
 policyengine_us/variables/gov/states/mn/tax/income/credits/mn_refundable_credits.py,sha256=1odfb95ULPKxdA2E7VFLlpcbc5oR9xLzSOJhBczSnTU,501
 policyengine_us/variables/gov/states/mn/tax/income/credits/mn_wfc.py,sha256=zSQ_939TY_bY7d4PQAORUUfIx3C2bfeZFn8C1RKQa0w,1808
 policyengine_us/variables/gov/states/mn/tax/income/credits/mn_wfc_eligible.py,sha256=CnWl6ab4kgIC33R95ZzSQb17XXOpRmUc84cGMlBVblI,1477
+policyengine_us/variables/gov/states/mn/tax/income/credits/cdcc/mn_cdcc.py,sha256=LUKtK2QRm6LrXmb7zaLLSgVVVhlmsnkarV76IGRwWCI,1814
+policyengine_us/variables/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_dependent_count.py,sha256=arkOtiCUWoVLB6ykUvva3mng9XRgnsxpBeNDKWIux7k,1054
+policyengine_us/variables/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_eligible.py,sha256=tC_fgPadBTWKFXm3eF9A1hPzkfXR9Egby7W8BDCDB8U,797
+policyengine_us/variables/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_phase_out.py,sha256=95BbiPbu6n5tF2YC22DwaocpPDQkfVaDLewR0VLk9W0,1032
 policyengine_us/variables/gov/states/mn/tax/income/deductions/mn_deductions.py,sha256=8EdLlFP-dEC0Y5WviucFrqNWbDzifP5WvUMdzS-4hu0,855
 policyengine_us/variables/gov/states/mn/tax/income/deductions/mn_itemized_deductions.py,sha256=a449LAL6IVXR8Sll-9xAFTwL5lfJVYCjIWy6rljnpIw,3417
 policyengine_us/variables/gov/states/mn/tax/income/deductions/mn_itemizing.py,sha256=hmyIbXtgbv0VJjszjEWWfQeOjD0FT125OAG5xoinL4E,808
@@ -8420,8 +8427,8 @@ 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-1.400.0.dist-info/METADATA,sha256=PoCeyWPNQD88TIzC7jv5hS0z0hr8SyXwc2zgAL_MHo4,1649
-policyengine_us-1.400.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.400.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.400.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.400.0.dist-info/RECORD,,
+policyengine_us-1.400.1.dist-info/METADATA,sha256=cpDQ6eO8ChnA_TZS-FHF8JYJsAkduCFyfOQ5T8TuhNk,1649
+policyengine_us-1.400.1.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.400.1.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.400.1.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.400.1.dist-info/RECORD,,

policyengine_us/variables/gov/states/mn/tax/income/credits/mn_cdcc.py

@@ -1,49 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class mn_cdcc(Variable):
-    value_type = float
-    entity = TaxUnit
-    label = "Minnesota child and dependent care expense credit"
-    unit = USD
-    definition_period = YEAR
-    reference = (
-        "https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf"
-        "https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf"
-    )
-    defined_for = StateCode.MN
-
-    def formula(tax_unit, period, parameters):
-        p = parameters(period).gov.states.mn.tax.income.credits.cdcc
-        person = tax_unit.members
-        # determine eligibility for Minnesota CDCC
-        if p.separate_filers_excluded:
-            filing_status = tax_unit("filing_status", period)
-            eligible = filing_status != filing_status.possible_values.SEPARATE
-        else:
-            eligible = True
-        # calculate number of qualifying dependents
-        # ... children
-        age = person("age", period)
-        qualifies_by_age = age < p.child_age
-        # ... disability
-        non_head = ~person("is_tax_unit_head", period)
-        disabled = person("is_incapable_of_self_care", period)
-        qualifies_by_disability = non_head & disabled
-        dep_count = tax_unit.sum(qualifies_by_age | qualifies_by_disability)
-        # calculate qualifying care expenses
-        expense = tax_unit("tax_unit_childcare_expenses", period)
-        # ... cap expense by number of qualifying dependents
-        eligible_count = min_(dep_count, p.maximum_dependents)
-        expense = min_(expense, p.maximum_expense * eligible_count)
-        # ... cap expense by lower earnings of head and spouse if present
-        expense = min_(expense, tax_unit("min_head_spouse_earned", period))
-        # calculate pre-phaseout credit amount
-        agi = tax_unit("adjusted_gross_income", period)
-        pre_phaseout_amount = expense * p.expense_fraction.calc(agi)
-        # calculate post-phaseout credit amount
-        excess_agi = max_(0, agi - p.phaseout_threshold)
-        phaseout_amount = excess_agi * p.phaseout_rate
-        amount = max_(0, pre_phaseout_amount - phaseout_amount)
-        # credit amount only for eligibles
-        return eligible * amount