policyengine-us 1.402.0__py3-none-any.whl → 1.402.2__py3-none-any.whl

policyengine_us/parameters/gov/irs/social_security/taxability/rate/additional/benefit_cap.yaml

@@ -5,7 +5,7 @@ values:
 metadata:
   unit: /1
   period: year
-  label: Social Security taxability tier 2 benefit cap rate
+  label: Social Security taxability additional benefit cap rate
   reference:
     - title: 26 U.S. Code § 86(a)(2)(B)
       href: https://www.law.cornell.edu/uscode/text/26/86#a_2_B

policyengine_us/parameters/gov/irs/social_security/taxability/rate/additional/bracket.yaml

@@ -5,7 +5,7 @@ values:
 metadata:
   unit: /1
   period: year
-  label: Social Security taxability tier 1 bracket rate
+  label: Social Security taxability additional bracket rate
   reference:
     - title: 26 U.S. Code § 86(a)(2)(A)(ii)
       href: https://www.law.cornell.edu/uscode/text/26/86#a_2_A_ii

policyengine_us/parameters/gov/irs/social_security/taxability/rate/additional/excess.yaml

@@ -5,7 +5,7 @@ values:
 metadata:
   unit: /1
   period: year
-  label: Social Security taxability tier 2 excess rate
+  label: Social Security taxability additional excess rate
   reference:
     - title: 26 U.S. Code § 86(a)(2)(A)(i)
       href: https://www.law.cornell.edu/uscode/text/26/86#a_2_A_i

policyengine_us/parameters/gov/irs/social_security/taxability/rate/base/benefit_cap.yaml

@@ -5,7 +5,7 @@ values:
 metadata:
   unit: /1
   period: year
-  label: Social Security taxability tier 1 benefit cap rate
+  label: Social Security taxability base benefit cap rate
   reference:
     - title: 26 U.S. Code § 86(a)(1)(A)
       href: https://www.law.cornell.edu/uscode/text/26/86#a_1_A

policyengine_us/parameters/gov/irs/social_security/taxability/rate/base/excess.yaml

@@ -5,7 +5,7 @@ values:
 metadata:
   unit: /1
   period: year
-  label: Social Security taxability tier 1 excess rate
+  label: Social Security taxability base excess rate
   reference:
     - title: 26 U.S. Code § 86(a)(1)(B)
       href: https://www.law.cornell.edu/uscode/text/26/86#a_1_B

policyengine_us/parameters/gov/states/mt/tax/income/social_security/amount/upper.yaml

@@ -26,4 +26,3 @@ SEPARATE:
   2021-01-01: 22_000 
 SURVIVING_SPOUSE:
   2021-01-01: 34_000
-  

policyengine_us/tests/policy/contrib/crfb/non_refundable_ss_credit.yaml

@@ -62,12 +62,18 @@
   reforms: policyengine_us.reforms.crfb.non_refundable_ss_credit.non_refundable_ss_credit_reform_object
   input:
     gov.contrib.crfb.ss_credit.in_effect: true
-    gov.irs.social_security.taxability.rate.base: 0.85
+    gov.irs.social_security.taxability.rate.base.excess: 0.85
+    gov.irs.social_security.taxability.rate.base.benefit_cap: 0.85
     gov.irs.social_security.taxability.threshold.base.main.SINGLE: 0
     gov.irs.social_security.taxability.threshold.base.main.JOINT: 0
     gov.irs.social_security.taxability.threshold.base.main.HEAD_OF_HOUSEHOLD: 0
     gov.irs.social_security.taxability.threshold.base.main.SEPARATE: 0
     gov.irs.social_security.taxability.threshold.base.main.SURVIVING_SPOUSE: 0
+    gov.irs.social_security.taxability.threshold.adjusted_base.main.JOINT: 0
+    gov.irs.social_security.taxability.threshold.adjusted_base.main.HEAD_OF_HOUSEHOLD: 0
+    gov.irs.social_security.taxability.threshold.adjusted_base.main.SEPARATE: 0
+    gov.irs.social_security.taxability.threshold.adjusted_base.main.SURVIVING_SPOUSE: 0
+    gov.irs.social_security.taxability.threshold.adjusted_base.main.SINGLE: 0
     people: 
       person1:
         social_security: 5_000

policyengine_us/variables/gov/states/ct/tax/income/subtractions/ct_social_security_benefit_adjustment.py

@@ -35,7 +35,9 @@ class ct_social_security_benefit_adjustment(Variable):
         capped_social_security_portion = capped_social_security * p.rate
         # Part E (Line 18 from federal social security worksheet)
         gross_ss = tax_unit("tax_unit_social_security", period)
-        adjusted_gross_social_security = gross_ss * p_irs.rate.additional
+        adjusted_gross_social_security = (
+            gross_ss * p_irs.rate.additional.excess
+        )
         # Part F
         reduced_taxable_social_security = max_(
             adjusted_gross_social_security - capped_social_security_portion,

policyengine_us/variables/gov/states/mt/tax/income/base/mt_taxable_social_security.py

@@ -16,7 +16,9 @@ class mt_taxable_social_security(Variable):
         # line 1 total net SS amount
         social_security = person("social_security", period)
         # Line 2 SS multiplied by the base rate
-        social_security_benefits_fraction = social_security * p_irs.base
+        social_security_benefits_fraction = (
+            social_security * p_irs.base.benefit_cap
+        )
         # line 3: irs_gross_income - taxable_social_security
         taxable_ss = person("taxable_social_security", period)
         gross_income = person("irs_gross_income", period)
@@ -62,16 +64,19 @@ class mt_taxable_social_security(Variable):
         capped_reduced_income = min_(
             income_reduced_by_subtractions_and_threshold, amount_lower
         )
-        minimum_tax_threshold_fraction = capped_reduced_income * p_irs.base
+        minimum_tax_threshold_fraction = (
+            capped_reduced_income * p_irs.base.excess
+        )
         # line 16
         smaller_fraction = min_(
             minimum_tax_threshold_fraction, social_security_benefits_fraction
         )
         # line 17 & 18 ## line_13*0.85 + line_16
         adjusted_tax_amount = (
-            minimum_tax_threshold * p_irs.additional + smaller_fraction
+            minimum_tax_threshold * p_irs.additional.benefit_cap
+            + smaller_fraction
         )
         # line 19 ## line_1*0.85
-        adjusted_taxable_amount = social_security * p_irs.additional
+        adjusted_taxable_amount = social_security * p_irs.additional.excess
         # line 20
         return min_(adjusted_taxable_amount, adjusted_tax_amount)

{policyengine_us-1.402.0.dist-info → policyengine_us-1.402.2.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.402.0
+Version: 1.402.2
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.402.0.dist-info → policyengine_us-1.402.2.dist-info}/RECORD

@@ -746,11 +746,11 @@ policyengine_us/parameters/gov/irs/self_employment/rate/social_security.yaml,sha
 policyengine_us/parameters/gov/irs/social_security/README.md,sha256=htok4YcXCdYFwOsxNtEtU4P9Ykf2yDrpa2DPFyww9JE,18
 policyengine_us/parameters/gov/irs/social_security/taxability/combined_income_ss_fraction.yaml,sha256=fvuKjwx8UBTaGs6J5Z6M8-LomIu8sS280JzWoQ4vBdQ,491
 policyengine_us/parameters/gov/irs/social_security/taxability/income/revoked_deductions.yaml,sha256=X9ts8sZ5G_pfbxY7TOAqR99e0Jsn0e7pf_W2qritgw4,562
-policyengine_us/parameters/gov/irs/social_security/taxability/rate/additional/benefit_cap.yaml,sha256=dFdr22Ns-cvnj1WUNVhnC1QUL33Zw0C1NTJt2Gr9hR8,383
-policyengine_us/parameters/gov/irs/social_security/taxability/rate/additional/bracket.yaml,sha256=9NatrNWb5YHvV2bNMMfJMTlJD9BoQn0gkEBzdaIp0Zk,399
-policyengine_us/parameters/gov/irs/social_security/taxability/rate/additional/excess.yaml,sha256=vD_QjP8NiPLjPZrpgFjumLGd_XaokZIfS8pVZ5Zq_Gg,415
-policyengine_us/parameters/gov/irs/social_security/taxability/rate/base/benefit_cap.yaml,sha256=nJaFaW7dSAqorYHCCCTXlm45uCcHZUjLxglNAQNULHM,386
-policyengine_us/parameters/gov/irs/social_security/taxability/rate/base/excess.yaml,sha256=MixXzyhrU0Oxr3Qw6IwQtD88QANmqYSwaWxKbT4dMws,399
+policyengine_us/parameters/gov/irs/social_security/taxability/rate/additional/benefit_cap.yaml,sha256=qynLRjG4TVlLh_ODMOt5o5OT12O4PbZhbbxExMaTSK8,387
+policyengine_us/parameters/gov/irs/social_security/taxability/rate/additional/bracket.yaml,sha256=TyFRw-4XI6r0NJYRnR9tPrP_HwJ0UY9iogW38fO_MOY,403
+policyengine_us/parameters/gov/irs/social_security/taxability/rate/additional/excess.yaml,sha256=Qb9WVzi84816t3EyEZKWDSCG0kL-gR7jUTBzPDj-6b8,419
+policyengine_us/parameters/gov/irs/social_security/taxability/rate/base/benefit_cap.yaml,sha256=LFc15uTOFUPguYWAY2d-jtWwtuUlbEHLYVywAMBGb5U,384
+policyengine_us/parameters/gov/irs/social_security/taxability/rate/base/excess.yaml,sha256=3etNMYmw0NkuCcRPY6DFBliEGo-c4lu3F3jj0m-tLFU,397
 policyengine_us/parameters/gov/irs/social_security/taxability/threshold/adjusted_base/main.yaml,sha256=ga2H21QF4WveSBSezgTUF1giWRcg1BepG52enDxPAeQ,579
 policyengine_us/parameters/gov/irs/social_security/taxability/threshold/adjusted_base/separate_cohabitating.yaml,sha256=PkP6Wf658F3ewXzG5tBAFFoNyQDj1cCXrPmmqxld6cQ,461
 policyengine_us/parameters/gov/irs/social_security/taxability/threshold/base/main.yaml,sha256=i-6qoYRem6LKSFVWPc8AblNjRHWu3BehcvJ2Bw6vwuk,592
@@ -2256,7 +2256,7 @@ policyengine_us/parameters/gov/states/mt/tax/income/main/capital_gains/rates/sin
 policyengine_us/parameters/gov/states/mt/tax/income/main/capital_gains/rates/surviving_spouse.yaml,sha256=I78b2IclH2l0x4onVyyRYh5S5vFjKTiDMoUbUiZBEjo,1410
 policyengine_us/parameters/gov/states/mt/tax/income/social_security/applies.yaml,sha256=Lp0MRXj_0QeFoXRSamvZw3-TrThb7y3emokVl89-VZo,1186
 policyengine_us/parameters/gov/states/mt/tax/income/social_security/amount/lower.yaml,sha256=DZ7uKHkHai69PT1BBNp2ulDbbxkwitsp8JwSH8mywtE,1331
-policyengine_us/parameters/gov/states/mt/tax/income/social_security/amount/upper.yaml,sha256=V0BJ8CcWf-L2xPj5p1RyrRD3z3CcDN9ZNVcyALCRan4,1385
+policyengine_us/parameters/gov/states/mt/tax/income/social_security/amount/upper.yaml,sha256=4k8e9NY37E6fUUbNfU-2JM2ieeJyx-PmS8zVc_NW0j4,1382
 policyengine_us/parameters/gov/states/mt/tax/income/subtractions/subtractions.yaml,sha256=nRFmHpsb1aWOvfgl9Li0VeEtG9psGUMqLKpTbAh_Cu0,1267
 policyengine_us/parameters/gov/states/mt/tax/income/subtractions/disability_income/age_threshold.yaml,sha256=L9aZx_z_Ywtek86egaYfPBnCD3RqONqFPsmL3VLuNcY,749
 policyengine_us/parameters/gov/states/mt/tax/income/subtractions/disability_income/cap.yaml,sha256=-wIFbBKtLBwceRPQBEPlKQ2CDoVPyhd8oDLht2t0JEY,933
@@ -5237,7 +5237,7 @@ policyengine_us/tests/policy/contrib/congress/romney/family_security_act_2024/ei
 policyengine_us/tests/policy/contrib/congress/tlaib/boost/boost_middle_class_tax_credit.yaml,sha256=yT2Xh7jo3t-IVMiI-g2KQ-8_jhCvGLgjtQeKTtVeJT4,4400
 policyengine_us/tests/policy/contrib/congress/tlaib/end_child_poverty_act/ecpa_filer_credit.yaml,sha256=kWLbi3IrulWIxG-JmCXuCg5ItexVNhKSPSDRPPp9meg,460
 policyengine_us/tests/policy/contrib/congress/tlaib/end_child_poverty_act/integration.yaml,sha256=ftBPYvBYAcU-eqk36RQaurDomA9P657tw3V6n107YBk,3692
-policyengine_us/tests/policy/contrib/crfb/non_refundable_ss_credit.yaml,sha256=ycLoBzbBzgSJ1RuAin4Y3SIlNu3TgtUY9QJp15dvTTQ,2773
+policyengine_us/tests/policy/contrib/crfb/non_refundable_ss_credit.yaml,sha256=XEn-3HO1EDVCpv-vNYgi2165ZQZWVmHTISoUSqKWNYk,3259
 policyengine_us/tests/policy/contrib/crfb/senior_deduction_extension.yaml,sha256=fSNw623ybWllhfn3VsYVwS_vE1E08Ko1BLB_OtQsx2U,3876
 policyengine_us/tests/policy/contrib/crfb/tax_employer_all_payroll_tax.yaml,sha256=ljSr35bDosWTqTDqEZKWhRqZvIw7SwPVMY-O8YFIsLc,559
 policyengine_us/tests/policy/contrib/crfb/tax_employer_medicare_tax.yaml,sha256=jE-_SssrvqdWuVgw9GrA1sJy6dvrvKuMHwZCHm48oRc,446
@@ -6284,7 +6284,7 @@ policyengine_us/variables/gov/states/ct/tax/income/credits/property_tax/ct_prope
 policyengine_us/variables/gov/states/ct/tax/income/credits/property_tax/ct_property_tax_credit_eligible.py,sha256=HasdVdb1rpKsne0U1BqyUPqlKVDlLp30fk9_I8y-Ozw,783
 policyengine_us/variables/gov/states/ct/tax/income/exemptions/ct_personal_exemptions.py,sha256=EXviGFdoiv3vukAITbRBK_7n40csnchTYefyu4_8BPA,906
 policyengine_us/variables/gov/states/ct/tax/income/rebate/ct_child_tax_rebate.py,sha256=8LYc_RGu0yq9PovgdcwWruDCOh_kdO6Q4pmAEJP1jQc,1039
-policyengine_us/variables/gov/states/ct/tax/income/subtractions/ct_social_security_benefit_adjustment.py,sha256=XHb8sEAeBKpUxXj-7skSRB72mc_AP6mWzIurbGd4OlI,2257
+policyengine_us/variables/gov/states/ct/tax/income/subtractions/ct_social_security_benefit_adjustment.py,sha256=6jkFTHfY-p4iJWNJHcTmH9PtJhQOT-weP7p7Wkpe3IE,2288
 policyengine_us/variables/gov/states/ct/tax/income/subtractions/ct_subtractions.py,sha256=iB05B4hmjihgoI48bpcNt7_anpocJ_u39RSlmwvMeKI,525
 policyengine_us/variables/gov/states/ct/tax/income/subtractions/pension_annuity/ct_pension_annuity_subtraction.py,sha256=njn6G8lEUWJxMgav4QKUskivI-3xHQzI3LLJ_KP3dCs,1444
 policyengine_us/variables/gov/states/ct/tax/income/subtractions/tuition/ct_tuition_subtraction.py,sha256=0xh2AY2f6Mp2n2e-5s3h7twgdydJy7Xc_STlJlYA5kA,747
@@ -7151,7 +7151,7 @@ policyengine_us/variables/gov/states/mt/tax/income/additions/mt_additions.py,sha
 policyengine_us/variables/gov/states/mt/tax/income/base/mt_agi.py,sha256=9S_0FrtFoihITuWPZQW4_dn7K4_x8V3tax7AbxtzgZA,1693
 policyengine_us/variables/gov/states/mt/tax/income/base/mt_applicable_ald_deductions.py,sha256=rQQ_QEqRxQJJpO75b93CQdRs_nsrSizC3f5YWwJQdZI,620
 policyengine_us/variables/gov/states/mt/tax/income/base/mt_income_tax.py,sha256=zEe7UgXuYW9pM8oIHvd-WwPtsxZgGwUV0V7IJAugWm4,534
-policyengine_us/variables/gov/states/mt/tax/income/base/mt_taxable_social_security.py,sha256=hxXr82U0zzFwjr5NiNZn5bEcGvJh4MtMRIrQcKE4FgM,3621
+policyengine_us/variables/gov/states/mt/tax/income/base/mt_taxable_social_security.py,sha256=OeCmSvlVfrLWUfqUVBsS9ussDkujr8VmDxeWLitMrhI,3719
 policyengine_us/variables/gov/states/mt/tax/income/base/mt_withheld_income_tax.py,sha256=CVabetn2FaS5GtLRbXirgIlCOSHP3IYi-40NVkxAo1I,630
 policyengine_us/variables/gov/states/mt/tax/income/capital_gains/mt_capital_gains_tax_applicable_threshold_indiv.py,sha256=ghk5F7Mlfxrdeufnp8GDeJaSILV6xCW1DMxLIdk-1zY,1598
 policyengine_us/variables/gov/states/mt/tax/income/capital_gains/mt_capital_gains_tax_applicable_threshold_joint.py,sha256=mt2iuukSnk6pynWyo9wZDGCwvBESJMaaR8mlHkBxQ60,1638
@@ -8448,8 +8448,8 @@ 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-1.402.0.dist-info/METADATA,sha256=LuaD11DR338uSPGO2CA2Xp7pah5zh0iDKIktpkydmGE,1649
-policyengine_us-1.402.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.402.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.402.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.402.0.dist-info/RECORD,,
+policyengine_us-1.402.2.dist-info/METADATA,sha256=hMPr9mg9v8eWjnq2svKA7Z1LSDRvF7g5wI61OqxCBuM,1649
+policyengine_us-1.402.2.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.402.2.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.402.2.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.402.2.dist-info/RECORD,,