policyengine-us 1.400.0__py3-none-any.whl → 1.400.2__py3-none-any.whl

policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_itemized_deductions_for_federal_itemization_indiv.yaml

@@ -0,0 +1,76 @@
+- name: Test case 1 # filing separate
+  period: 2021
+  input:
+     charitable_deduction: 800
+     investment_interest_expense: 265
+     mt_salt_deduction: 5_000
+     mt_medical_expense_deduction_indiv: 1_000
+     casualty_loss_deduction: 400
+     mt_child_dependent_care_expense_deduction: 123
+     mt_federal_income_tax_deduction_for_federal_itemization_indiv: 2_000
+     state_code: MT
+  output:
+    mt_itemized_deductions_for_federal_itemization_indiv: 9_188 
+
+- name: Test case 2 #salt has a cap of 10000 for single, head of household and joint
+  period: 2022
+  input:
+     charitable_deduction: 0
+     investment_interest_expense: 1_234
+     mt_salt_deduction: 10_000
+     mt_medical_expense_deduction_indiv: 3_000 
+     casualty_loss_deduction: 0
+     mt_child_dependent_care_expense_deduction: 0
+     mt_federal_income_tax_deduction_for_federal_itemization_indiv: 2_000
+     state_code: MT
+  output:
+    mt_itemized_deductions_for_federal_itemization_indiv: 16_234
+
+- name: Test case 3 #sum all terms
+  period: 2021
+  input:
+     charitable_deduction: 1_000
+     mortgage_interest: 34
+     mt_salt_deduction: 1_035
+     mt_medical_expense_deduction_indiv: 3_000
+     casualty_loss_deduction: 745
+     mt_child_dependent_care_expense_deduction: 1_004
+     mt_federal_income_tax_deduction_for_federal_itemization_indiv: 2_000
+     state_code: MT
+  output:
+    mt_itemized_deductions_for_federal_itemization_indiv: 8_318
+
+- name: Amount only distributed to the head and spouse
+  period: 2021
+  absolute_error_margin: 1
+  input:
+    people:
+      person1:
+        is_tax_unit_head_or_spouse: true
+        mt_misc_deductions: 100
+        mt_medical_expense_deduction_indiv: 200
+        mt_salt_deduction: 300
+        mt_federal_income_tax_deduction_for_federal_itemization_indiv: 400
+      person2:
+        is_tax_unit_head_or_spouse: true
+        mt_misc_deductions: 100
+        mt_medical_expense_deduction_indiv: 200
+        mt_salt_deduction: 300
+        mt_federal_income_tax_deduction_for_federal_itemization_indiv: 100
+      person3:
+        is_tax_unit_head_or_spouse: false
+        is_tax_unit_dependent: true
+        mt_misc_deductions: 100
+        mt_medical_expense_deduction_indiv: 12
+        mt_salt_deduction: 200
+        mt_federal_income_tax_deduction_for_federal_itemization_indiv: 100
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        charitable_deduction: 0
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: MT
+  output:
+    mt_itemized_deductions_for_federal_itemization_indiv: [1_000, 700, 0]

policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_itemized_deductions_for_federal_itemization_joint.yaml

@@ -0,0 +1,76 @@
+- name: Test case 1 # filing separate
+  period: 2021
+  input:
+     filing_status: SEPARATE
+     charitable_deduction: 800
+     investment_interest_expense: 265
+     mt_salt_deduction: 5_000
+     mt_medical_expense_deduction_joint: 1_000
+     casualty_loss_deduction: 400
+     mt_child_dependent_care_expense_deduction: 123
+     mt_federal_income_tax_deduction_for_federal_itemization: 2_000
+     state_code: MT
+  output:
+    mt_itemized_deductions_for_federal_itemization_joint: 9_588 
+
+- name: Test case 2 #salt has a cap of 10000 for single, head of household and joint
+  period: 2022
+  input:
+     filing_status: HEAD_OF_HOUSEHOLD
+     charitable_deduction: 0
+     mortgage_interest: 1_234
+     mt_salt_deduction: 10_000
+     mt_medical_expense_deduction_joint: 3_000 
+     casualty_loss_deduction: 0
+     mt_child_dependent_care_expense_deduction: 0
+     mt_federal_income_tax_deduction_for_federal_itemization: 2_000
+     state_code: MT
+  output:
+    mt_itemized_deductions_for_federal_itemization_joint: 16_234
+
+- name: Test case 3 #sum all terms
+  period: 2021
+  input:
+     filing_status: SINGLE
+     charitable_deduction: 1_000
+     mortgage_interest: 34
+     mt_salt_deduction: 1_035
+     mt_medical_expense_deduction_joint: 3_000
+     casualty_loss_deduction: 745
+     mt_child_dependent_care_expense_deduction: 1_004
+     mt_federal_income_tax_deduction_for_federal_itemization: 2_000
+     state_code: MT
+  output:
+    mt_itemized_deductions_for_federal_itemization_joint: 8_818
+
+- name: Amount only distributed to the head 
+  period: 2021
+  absolute_error_margin: 1
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        mt_misc_deductions: 100
+        mt_medical_expense_deduction_joint: 200
+        mt_salt_deduction: 300
+        investment_interest_expense: 100
+      person2:
+        is_tax_unit_head: false
+        mt_misc_deductions: 100
+        mt_medical_expense_deduction_joint: 200
+        mt_salt_deduction: 300
+      person3:
+        is_tax_unit_head: false
+        mt_misc_deductions: 100
+        mt_medical_expense_deduction_joint: 12
+        mt_salt_deduction: 200
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: MT
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        mt_federal_income_tax_deduction_for_federal_itemization: 600
+  output:
+    mt_itemized_deductions_for_federal_itemization_joint: [2_212, 0, 0]

policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/deductions/nm_itemized_deductions.yaml

@@ -0,0 +1,47 @@
+- name: New Mexico adopts federal itemized deductions
+  period: 2023
+  input:
+    state_code: NM
+    filing_status: SINGLE
+    age_head: 35
+    charitable_deduction: 5_000
+    interest_deduction: 8_000
+    salt_deduction: 10_000
+    medical_expense_deduction: 2_000
+  output:
+    # Federal itemized deductions total
+    total_itemized_taxable_income_deductions: 25_000
+    # NM uses federal itemized deductions
+    nm_itemized_deductions: 25_000
+    # Should flow through to state_itemized_deductions
+    state_itemized_deductions: 25_000
+
+- name: New Mexico itemized deductions for married couple
+  period: 2023
+  input:
+    state_code: NM
+    filing_status: JOINT
+    age_head: 45
+    age_spouse: 43
+    charitable_deduction: 10_000
+    interest_deduction: 15_000
+    salt_deduction: 10_000
+  output:
+    total_itemized_taxable_income_deductions: 35_000
+    nm_itemized_deductions: 35_000
+    state_itemized_deductions: 35_000
+
+- name: New Mexico itemized deductions for head of household
+  period: 2023
+  input:
+    state_code: NM
+    filing_status: HEAD_OF_HOUSEHOLD
+    age_head: 38
+    charitable_deduction: 3_000
+    interest_deduction: 7_000
+    salt_deduction: 8_000
+    medical_expense_deduction: 1_500
+  output:
+    total_itemized_taxable_income_deductions: 19_500
+    nm_itemized_deductions: 19_500
+    state_itemized_deductions: 19_500

policyengine_us/tests/policy/baseline/gov/states/tax/income/state_itemized_deductions.yaml

@@ -0,0 +1,180 @@
+- name: Federal itemized deductions adopted for Connecticut
+  period: 2023
+  input:
+    state_code: CT
+    filing_status: SINGLE
+    age_head: 30
+    # Set the individual federal deduction components directly
+    charitable_deduction: 5_000
+    interest_deduction: 8_000
+    salt_deduction: 10_000
+  output:
+    # State should use sum of federal itemized deduction components
+    state_itemized_deductions: 23_000
+
+- name: Federal itemized deductions adopted for Georgia
+  period: 2023
+  input:
+    state_code: GA
+    filing_status: JOINT
+    age_head: 40
+    age_spouse: 38
+    # Set the individual federal deduction components directly
+    charitable_deduction: 10_000
+    interest_deduction: 15_000
+    salt_deduction: 10_000
+  output:
+    # State should use sum of federal itemized deduction components
+    state_itemized_deductions: 35_000
+
+- name: State-specific itemized deductions for New York
+  period: 2023
+  input:
+    state_code: NY
+    filing_status: SINGLE
+    age_head: 35
+    adjusted_gross_income: 80_000
+    # NY has its own calculation that we set directly
+    ny_itemized_deductions: 15_000
+  output:
+    state_itemized_deductions: 15_000
+
+- name: Federal itemized deductions adopted for Utah
+  period: 2023
+  input:
+    state_code: UT
+    filing_status: JOINT
+    age_head: 45
+    age_spouse: 43
+    charitable_deduction: 7_500
+    interest_deduction: 12_000
+    salt_deduction: 8_000
+  output:
+    # State should use sum of federal itemized deduction components
+    state_itemized_deductions: 27_500
+
+- name: New Mexico uses federal itemized deductions through its own implementation
+  period: 2023
+  input:
+    state_code: NM
+    filing_status: HEAD_OF_HOUSEHOLD
+    age_head: 38
+    charitable_deduction: 4_000
+    interest_deduction: 9_000
+    salt_deduction: 7_000
+  output:
+    # NM uses federal itemized deductions via nm_itemized_deductions
+    total_itemized_taxable_income_deductions: 20_000
+    nm_itemized_deductions: 20_000
+    state_itemized_deductions: 20_000
+
+- name: Montana check for individual vs joint itemization
+  period: 2023
+  input:
+    state_code: MT
+    filing_status: HEAD_OF_HOUSEHOLD
+    age_head: 38
+    charitable_deduction: 4_000
+    interest_deduction: 9_000
+    salt_deduction: 7_000
+  output:
+    # NM uses federal itemized deductions via nm_itemized_deductions
+    total_itemized_taxable_income_deductions: 20_000
+    mt_itemized_deductions_for_federal_itemization_indiv: 2_000
+    mt_itemized_deductions_for_federal_itemization_joint: 4_000
+    state_itemized_deductions: 4_000
+
+- name: Montana maximum logic - joint higher
+  period: 2023
+  input:
+    state_code: MT
+    filing_status: JOINT
+    age_head: 40
+    age_spouse: 38
+    # Set up scenario where joint calculation is higher
+    mt_itemized_deductions_for_federal_itemization_indiv: 8_000
+    mt_itemized_deductions_for_federal_itemization_joint: 12_000
+  output:
+    # Should take the maximum (joint in this case)
+    state_itemized_deductions: 12_000
+
+- name: Montana maximum logic - individual higher
+  period: 2023
+  input:
+    state_code: MT
+    filing_status: SEPARATE
+    age_head: 35
+    # Set up scenario where individual calculation is higher
+    mt_itemized_deductions_for_federal_itemization_indiv: 15_000
+    mt_itemized_deductions_for_federal_itemization_joint: 10_000
+  output:
+    # Should take the maximum (individual in this case)
+    state_itemized_deductions: 15_000
+
+- name: Iowa maximum logic - joint higher
+  period: 2023
+  input:
+    state_code: IA
+    filing_status: JOINT
+    age_head: 42
+    age_spouse: 40
+    # Set up scenario where joint calculation is higher
+    ia_itemized_deductions_indiv: 6_000
+    ia_itemized_deductions_joint: 9_000
+  output:
+    # Should take the maximum (joint in this case)
+    state_itemized_deductions: 9_000
+
+- name: Iowa maximum logic - individual higher
+  period: 2023
+  input:
+    state_code: IA
+    filing_status: SEPARATE
+    age_head: 45
+    # Set up scenario where individual calculation is higher
+    ia_itemized_deductions_indiv: 11_000
+    ia_itemized_deductions_joint: 7_000
+  output:
+    # Should take the maximum (individual in this case)
+    state_itemized_deductions: 11_000
+
+- name: Delaware maximum logic - joint higher
+  period: 2023
+  input:
+    state_code: DE
+    filing_status: JOINT
+    age_head: 38
+    age_spouse: 35
+    # Set up scenario where joint calculation is higher
+    de_itemized_deductions_indv: 4_500
+    de_itemized_deductions_joint: 8_200
+  output:
+    # Should take the maximum (joint in this case)
+    state_itemized_deductions: 8_200
+
+- name: Delaware maximum logic - individual higher
+  period: 2023
+  input:
+    state_code: DE
+    filing_status: SEPARATE
+    age_head: 42
+    # Set up scenario where individual calculation is higher
+    de_itemized_deductions_indv: 12_500
+    de_itemized_deductions_joint: 9_800
+  output:
+    # Should take the maximum (individual in this case)
+    state_itemized_deductions: 12_500
+
+- name: Arkansas maximum logic - joint higher
+  period: 2023
+  input:
+    state_code: AR
+    filing_status: JOINT
+    age_head: 46
+    age_spouse: 44
+    # Set up scenario where joint calculation is higher
+    ar_itemized_deductions_indiv: 3_800
+    ar_itemized_deductions_joint: 7_600
+  output:
+    # Should take the maximum (joint in this case)
+    state_itemized_deductions: 7_600

policyengine_us/tests/policy/baseline/gov/states/tax/income/state_standard_deduction.yaml

@@ -0,0 +1,178 @@
+- name: Federal standard deduction adopted for Connecticut
+  period: 2023
+  input:
+    state_code: CT
+    filing_status: SINGLE
+    age_head: 30
+  output:
+    standard_deduction: 13_850
+    state_standard_deduction: 13_850
+
+- name: Federal standard deduction adopted for Utah married couple
+  period: 2023
+  input:
+    state_code: UT
+    filing_status: JOINT
+    age_head: 35
+    age_spouse: 33
+  output:
+    standard_deduction: 27_700
+    state_standard_deduction: 27_700
+
+- name: State-specific deduction for Georgia
+  period: 2023
+  input:
+    state_code: GA
+    filing_status: SINGLE
+    age_head: 30
+    adjusted_gross_income: 50_000
+  output:
+    ga_standard_deduction: 5_400
+    state_standard_deduction: 5_400
+
+- name: State-specific deduction for New York
+  period: 2023
+  input:
+    state_code: NY
+    filing_status: JOINT
+    age_head: 40
+    age_spouse: 38
+    adjusted_gross_income: 100_000
+  output:
+    ny_standard_deduction: 16_050
+    state_standard_deduction: 16_050
+
+- name: State-specific deduction for Montana
+  period: 2023
+  input:
+    state_code: MT
+    filing_status: JOINT
+    age_head: 40
+    age_spouse: 38
+    adjusted_gross_income: 20_000
+  output:
+    mt_standard_deduction_indiv: 2_460
+    mt_standard_deduction_joint: 4_920
+    state_standard_deduction: 4_920
+
+- name: Montana standard deduction maximum logic - joint higher
+  period: 2023
+  input:
+    state_code: MT
+    filing_status: JOINT
+    age_head: 45
+    age_spouse: 43
+    # Set up scenario where joint calculation is higher
+    mt_standard_deduction_indiv: 3_000
+    mt_standard_deduction_joint: 5_000
+  output:
+    # Should take the maximum (joint in this case)
+    state_standard_deduction: 5_000
+
+- name: Montana standard deduction maximum logic - individual higher
+  period: 2023
+  input:
+    state_code: MT
+    filing_status: SEPARATE
+    age_head: 35
+    # Set up scenario where individual calculation is higher
+    mt_standard_deduction_indiv: 8_000
+    mt_standard_deduction_joint: 6_000
+  output:
+    # Should take the maximum (individual in this case)
+    state_standard_deduction: 8_000
+
+- name: Iowa standard deduction maximum logic - joint higher
+  period: 2023
+  input:
+    state_code: IA
+    filing_status: JOINT
+    age_head: 42
+    age_spouse: 40
+    # Set up scenario where joint calculation is higher
+    ia_standard_deduction_indiv: 2_500
+    ia_standard_deduction_joint: 4_000
+  output:
+    # Should take the maximum (joint in this case)
+    state_standard_deduction: 4_000
+
+- name: Iowa standard deduction maximum logic - individual higher
+  period: 2023
+  input:
+    state_code: IA
+    filing_status: SEPARATE
+    age_head: 38
+    # Set up scenario where individual calculation is higher
+    ia_standard_deduction_indiv: 7_000
+    ia_standard_deduction_joint: 5_500
+  output:
+    # Should take the maximum (individual in this case)
+    state_standard_deduction: 7_000
+
+- name: Delaware standard deduction maximum logic - joint higher
+  period: 2023
+  input:
+    state_code: DE
+    filing_status: JOINT
+    age_head: 40
+    age_spouse: 37
+    # Set up scenario where joint calculation is higher
+    de_standard_deduction_indv: 3_200
+    de_standard_deduction_joint: 6_400
+  output:
+    # Should take the maximum (joint in this case)
+    state_standard_deduction: 6_400
+
+- name: Delaware standard deduction maximum logic - individual higher
+  period: 2023
+  input:
+    state_code: DE
+    filing_status: SEPARATE
+    age_head: 45
+    # Set up scenario where individual calculation is higher
+    de_standard_deduction_indv: 8_500
+    de_standard_deduction_joint: 7_000
+  output:
+    # Should take the maximum (individual in this case)
+    state_standard_deduction: 8_500
+
+- name: Arkansas standard deduction maximum logic - joint higher
+  period: 2023
+  input:
+    state_code: AR
+    filing_status: JOINT
+    age_head: 44
+    age_spouse: 41
+    # Set up scenario where joint calculation is higher
+    ar_standard_deduction_indiv: 2_340
+    ar_standard_deduction_joint: 4_680
+  output:
+    # Should take the maximum (joint in this case)
+    state_standard_deduction: 4_680
+
+- name: Mississippi standard deduction maximum logic - joint higher
+  period: 2023
+  input:
+    state_code: MS
+    filing_status: JOINT
+    age_head: 39
+    age_spouse: 36
+    # Set up scenario where joint calculation is higher
+    ms_standard_deduction_indiv: 2_300
+    ms_standard_deduction_joint: 4_600
+  output:
+    # Should take the maximum (joint in this case)
+    state_standard_deduction: 4_600
+
+- name: Kentucky standard deduction maximum logic - individual higher
+  period: 2023
+  input:
+    state_code: KY
+    filing_status: SEPARATE
+    age_head: 41
+    # Set up scenario where individual calculation is higher
+    ky_standard_deduction_indiv: 3_400
+    ky_standard_deduction_joint: 2_650
+  output:
+    # Should take the maximum (individual in this case)
+    state_standard_deduction: 3_400

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/irs/income/taxable_income/deductions/tax_unit_itemizes.py

@@ -10,6 +10,7 @@ class tax_unit_itemizes(Variable):
     definition_period = YEAR
 
     def formula(tax_unit, period, parameters):
+
         if parameters(period).gov.simulation.branch_to_determine_itemization:
             # determine federal itemization behavior by comparing tax liability
             tax_liability_if_itemizing = tax_unit(
@@ -18,11 +19,29 @@ class tax_unit_itemizes(Variable):
             tax_liability_if_not_itemizing = tax_unit(
                 "tax_liability_if_not_itemizing", period
             )
-            return tax_liability_if_itemizing < tax_liability_if_not_itemizing
+            state_standard_deduction = tax_unit(
+                "state_standard_deduction", period
+            )
+            state_itemized_deductions = tax_unit(
+                "state_itemized_deductions", period
+            )
+            # Use a small tolerance for floating-point comparison due to floating point imprecision
+            TOLERANCE = 0.0001
+            federal_tax_equal = (
+                np.abs(
+                    tax_liability_if_itemizing - tax_liability_if_not_itemizing
+                )
+                <= TOLERANCE
+            )
+            return where(
+                federal_tax_equal,
+                state_standard_deduction < state_itemized_deductions,
+                tax_liability_if_itemizing < tax_liability_if_not_itemizing,
+            )
         else:
-            # determine federal itemization behavior by comparing deductions
             standard_deduction = tax_unit("standard_deduction", period)
             itemized_deductions = tax_unit(
                 "itemized_taxable_income_deductions", period
             )
+            # determine federal itemization behavior by comparing deductions
             return itemized_deductions > standard_deduction

policyengine_us/variables/gov/states/ia/tax/income/including_married_filing_separately/deductions/ia_standard_deduction_indiv.py

@@ -34,8 +34,6 @@ class ia_standard_deduction_indiv(Variable):
                 fsvals.SURVIVING_SPOUSE,
             ],
         )
-        is_head = person("is_tax_unit_head", period)
-        is_spouse = person("is_tax_unit_spouse", period)
         p = parameters(period).gov.states.ia.tax.income.deductions.standard
 
         if p.applies_federal:

policyengine_us/variables/gov/states/la/tax/income/deductions/la_standard_deduction.py

@@ -11,5 +11,7 @@ class la_standard_deduction(Variable):
 
     def formula(tax_unit, period, parameters):
         p = parameters(period).gov.states.la.tax.income.deductions.standard
-        filing_status = tax_unit("filing_status", period)
-        return p.amount[filing_status]
+        if p.applies:
+            filing_status = tax_unit("filing_status", period)
+            return p.amount[filing_status]
+        return 0

policyengine_us/variables/gov/states/me/tax/income/taxable_income/deductions/me_itemized_deductions_pre_phaseout.py

@@ -14,8 +14,6 @@ class me_itemized_deductions_pre_phaseout(Variable):
     defined_for = StateCode.ME
 
     def formula(tax_unit, period, parameters):
-        # Whether or not the taxpayer itemized for federal taxes.
-        us_itemizing = tax_unit("tax_unit_itemizes", period)
 
         # Get the Maine itemizing deduction parameters.
         p = parameters(period).gov.states.me.tax.income.deductions.itemized
@@ -36,4 +34,4 @@ class me_itemized_deductions_pre_phaseout(Variable):
         capped_deduction_no_med = min_(deduction_no_med, p.cap)
 
         # Add back medical and dental expenses (which are not capped).
-        return us_itemizing * (capped_deduction_no_med + medical_expenses)
+        return capped_deduction_no_med + medical_expenses