policyengine-us 1.403.1__py3-none-any.whl → 1.403.2__py3-none-any.whl

policyengine_us/parameters/gov/states/household/state_agis.yaml

@@ -25,7 +25,7 @@ values:
     # Minnesota adopts federal AGI
     - mo_adjusted_gross_income  # Missouri
     - ms_agi  # Mississippi
-    - mt_agi  # Montana
+    - mt_agi_indiv # Montana
     # North Carolina adopts federal AGI
     # North Dakota adopts federal AGI
     - ne_agi  # Nebraska

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

@@ -14,7 +14,7 @@ metadata:
       href: https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2023/12/Form_2_2023.pdf#page=6
       # Montana adjusts the federal social security parameters by using the halved joint amount for separate 
       # filers as opposed to the single amount, which is used in the federal computation. 
-      # Starting in 2024 all Social Security is taxable, this is reflected in mt_agi.py
+      # Starting in 2024 all Social Security is taxable, this is reflected in mt_agi_indiv.py
 SINGLE:
   2021-01-01: 25_000
 HEAD_OF_HOUSEHOLD:

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

@@ -15,7 +15,7 @@ metadata:
       # Montana uses the difference between the higher and lower federal social security parameters in the 
       # computation while adjusting the separate values as half of the joint amount. This is not documented
       # in the Montana legal code. 
-      # Starting in 2024 all Social Security is taxable, this is reflected in mt_agi.py
+      # Starting in 2024 all Social Security is taxable, this is reflected in mt_agi_indiv.py
 SINGLE:
   2021-01-01: 34_000
 HEAD_OF_HOUSEHOLD:

policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/cdcc/mt_child_dependent_care_expense_deduction.yaml

@@ -4,7 +4,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 1
     tax_unit_childcare_expenses: 2_401
-    mt_agi: 18_000 #No reduction needed
+    mt_agi_indiv: 18_000 #No reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 1_200
@@ -15,7 +15,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 1
     tax_unit_childcare_expenses: 2_401
-    mt_agi: 20_000 #Partial reduction needed
+    mt_agi_indiv: 20_000 #Partial reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 700
@@ -25,7 +25,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 1
     tax_unit_childcare_expenses: 2_401
-    mt_agi: 30_000 #Full reduction needed
+    mt_agi_indiv: 30_000 #Full reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 0
@@ -36,7 +36,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 2
     tax_unit_childcare_expenses: 3_601
-    mt_agi: 18_000 #No reduction needed
+    mt_agi_indiv: 18_000 #No reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 1_800
@@ -47,7 +47,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 2
     tax_unit_childcare_expenses: 3_601
-    mt_agi: 22_000 #Partial reduction needed
+    mt_agi_indiv: 22_000 #Partial reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 800
@@ -57,7 +57,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 2
     tax_unit_childcare_expenses: 3_601
-    mt_agi: 35_000 #Full reduction needed
+    mt_agi_indiv: 35_000 #Full reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 0
@@ -68,7 +68,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 3
     tax_unit_childcare_expenses: 4_801
-    mt_agi: 18_000 #No reduction needed
+    mt_agi_indiv: 18_000 #No reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 2_400
@@ -79,7 +79,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 3
     tax_unit_childcare_expenses: 4_801
-    mt_agi: 24_000 #Partial reduction needed
+    mt_agi_indiv: 24_000 #Partial reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 900
@@ -89,7 +89,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 2
     tax_unit_childcare_expenses: 4_801
-    mt_agi: 34_000 #Full reduction needed
+    mt_agi_indiv: 34_000 #Full reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 0
@@ -99,7 +99,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 1
     tax_unit_childcare_expenses: 2_000
-    mt_agi: 18_000 #No reduction needed
+    mt_agi_indiv: 18_000 #No reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 1_000
@@ -109,7 +109,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 1
     tax_unit_childcare_expenses: 2_000
-    mt_agi: 30_000 #Full reduction
+    mt_agi_indiv: 30_000 #Full reduction
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 0
@@ -119,7 +119,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 2
     tax_unit_childcare_expenses: 3_000
-    mt_agi: 18_000 #No reduction needed
+    mt_agi_indiv: 18_000 #No reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 1_500
@@ -130,7 +130,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 2
     tax_unit_childcare_expenses: 3_000
-    mt_agi: 24_000 #Full reduction
+    mt_agi_indiv: 24_000 #Full reduction
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 0
@@ -141,7 +141,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 3
     tax_unit_childcare_expenses: 4_000
-    mt_agi: 18_000 #No reduction needed
+    mt_agi_indiv: 18_000 #No reduction needed
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 2_000
@@ -152,7 +152,7 @@
   input:
     mt_child_dependent_care_expense_deduction_eligible_children: 3
     tax_unit_childcare_expenses: 4_000
-    mt_agi: 26_000 #Full reduction
+    mt_agi_indiv: 26_000 #Full reduction
     state_code: MT
   output:
     mt_child_dependent_care_expense_deduction: 0
@@ -164,10 +164,10 @@
     people:
       person1:
         is_tax_unit_head_or_spouse: true
-        mt_agi: 10_000
+        mt_agi_indiv: 10_000
       person2:
         is_tax_unit_head_or_spouse: true
-        mt_agi: 8_000
+        mt_agi_indiv: 8_000
     tax_units:
       tax_unit:
         members: [person1, person2]
@@ -187,10 +187,10 @@
     people:
       person1:
         is_tax_unit_head_or_spouse: true
-        mt_agi: 10_000
+        mt_agi_indiv: 10_000
       person2:
         is_tax_unit_head_or_spouse: true
-        mt_agi: 8_000
+        mt_agi_indiv: 8_000
       person3:
         is_tax_unit_head_or_spouse: false
     tax_units:

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

@@ -3,9 +3,9 @@
   input:
     people:
       person1:
-        mt_agi: 500
+        mt_agi_indiv: 500
       person2:
-        mt_agi: 500
+        mt_agi_indiv: 500
     tax_units:
       tax_unit:
         members: [person1, person2]
@@ -23,9 +23,9 @@
   input:
     people:
       person1:
-        mt_agi: 100
+        mt_agi_indiv: 100
       person2:
-        mt_agi: 900
+        mt_agi_indiv: 900
     tax_units:
       tax_unit:
         members: [person1, person2]

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

@@ -3,9 +3,9 @@
   input:
     people:
       person1:
-        mt_agi: 500
+        mt_agi_indiv: 500
       person2:
-        mt_agi: 500
+        mt_agi_indiv: 500
     tax_units:
       tax_unit:
         members: [person1, person2]
@@ -23,9 +23,9 @@
   input:
     people:
       person1:
-        mt_agi: 100
+        mt_agi_indiv: 100
       person2:
-        mt_agi: 900
+        mt_agi_indiv: 900
     tax_units:
       tax_unit:
         members: [person1, person2]

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

@@ -2,7 +2,7 @@
   period: 2021
   input:
      medical_out_of_pocket_expenses: 1_000
-     mt_agi: 10_000
+     mt_agi_indiv: 10_000
      state_code: MT
      is_tax_unit_head_or_spouse: true
   output:
@@ -12,7 +12,7 @@
   period: 2021
   input:
      medical_out_of_pocket_expenses: 1_000
-     mt_agi: 20_000
+     mt_agi_indiv: 20_000
      state_code: MT
      is_tax_unit_head_or_spouse: true
   output:
@@ -22,7 +22,7 @@
   period: 2021
   input:
      medical_out_of_pocket_expenses: 1_000
-     mt_agi: 20_000
+     mt_agi_indiv: 20_000
      state_code: MT
      is_tax_unit_head_or_spouse: true
   output:

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

@@ -6,11 +6,11 @@
       person1:
         is_tax_unit_head: true
         medical_out_of_pocket_expenses: 1_000
-        mt_agi: 400
+        mt_agi_indiv: 400
       person2:
         is_tax_unit_head: false
         medical_out_of_pocket_expenses: 1_000
-        mt_agi: 600
+        mt_agi_indiv: 600
     households:
       household:
         members: [person1, person2]
@@ -26,11 +26,11 @@
       person1:
         is_tax_unit_head: true
         medical_out_of_pocket_expenses: 1_000
-        mt_agi: 0
+        mt_agi_indiv: 0
       person2:
         is_tax_unit_head: false
         medical_out_of_pocket_expenses: 1_000
-        mt_agi: 0
+        mt_agi_indiv: 0
     households:
       household:
         members: [person1, person2]
@@ -46,11 +46,11 @@
       person1:
         is_tax_unit_head: true
         medical_out_of_pocket_expenses: 0
-        mt_agi: 1_000
+        mt_agi_indiv: 1_000
       person2:
         is_tax_unit_head: false
         medical_out_of_pocket_expenses: 0
-        mt_agi: 0
+        mt_agi_indiv: 0
     households:
       household:
         members: [person1, person2]

policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_indiv.yaml

@@ -2,7 +2,7 @@
   period: 2021
   input:
     state_code: MT
-    mt_agi: 12_950
+    mt_agi_indiv: 12_950
     state_filing_status_if_married_filing_separately_on_same_return: SINGLE
   output:
     mt_standard_deduction_indiv: 2_590
@@ -11,7 +11,7 @@
   period: 2021
   input:
     state_code: MT
-    mt_agi: 8_000
+    mt_agi_indiv: 8_000
     state_filing_status_if_married_filing_separately_on_same_return: SURVIVING_SPOUSE
   output:
     mt_standard_deduction_indiv: 2_140
@@ -20,7 +20,7 @@
   period: 2021
   input:
     state_code: MT
-    mt_agi: 30_000
+    mt_agi_indiv: 30_000
     state_filing_status_if_married_filing_separately_on_same_return: SEPARATE
   output:
     mt_standard_deduction_indiv: 4_830
@@ -29,7 +29,7 @@
   period: 2022
   input:
     state_code: MT
-    mt_agi: 25_180
+    mt_agi_indiv: 25_180
     state_filing_status_if_married_filing_separately_on_same_return: HEAD_OF_HOUSEHOLD
   output:
     mt_standard_deduction_indiv: 5_036
@@ -41,13 +41,13 @@
     people:
       person1:
         is_tax_unit_head_or_spouse: true
-        mt_agi: 5_000
+        mt_agi_indiv: 5_000
       person2:
         is_tax_unit_head_or_spouse: true
-        mt_agi: 100_000
+        mt_agi_indiv: 100_000
       person3:
         is_tax_unit_head_or_spouse: false
-        mt_agi: 0
+        mt_agi_indiv: 0
     tax_units:
       tax_unit:
         members: [person1, person2, person3]
@@ -63,7 +63,7 @@
   period: 2024
   input:
     state_code: MT
-    mt_agi: 12_950
+    mt_agi_indiv: 12_950
     state_filing_status_if_married_filing_separately_on_same_return: SINGLE
   output:
     mt_standard_deduction_indiv: 14_600

policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_joint.yaml

@@ -2,7 +2,7 @@
   period: 2021
   input:
     state_code: MT
-    mt_agi: 12_950
+    mt_agi_indiv: 12_950
     filing_status: SINGLE
   output:
     mt_standard_deduction_joint: 2_590
@@ -11,7 +11,7 @@
   period: 2021
   input:
     state_code: MT
-    mt_agi: 8_000
+    mt_agi_indiv: 8_000
     filing_status: SURVIVING_SPOUSE
   output:
     mt_standard_deduction_joint: 2_140
@@ -20,7 +20,7 @@
   period: 2021
   input:
     state_code: MT
-    mt_agi: 30_000
+    mt_agi_indiv: 30_000
     filing_status: SEPARATE
   output:
     mt_standard_deduction_joint: 4_830
@@ -29,7 +29,7 @@
   period: 2022
   input:
     state_code: MT
-    mt_agi: 25_180
+    mt_agi_indiv: 25_180
     filing_status: HEAD_OF_HOUSEHOLD
   output:
     mt_standard_deduction_joint: 5_036
@@ -38,7 +38,7 @@
   period: 2022
   input:
     state_code: MT
-    mt_agi: 15_000
+    mt_agi_indiv: 15_000
     filing_status: JOINT
   output:
     mt_standard_deduction_joint: 4_520
@@ -50,13 +50,13 @@
     people:
       person1:
         is_tax_unit_head: true
-        mt_agi: 5_000
+        mt_agi_indiv: 5_000
       person2:
         is_tax_unit_head: false
-        mt_agi: 100_000
+        mt_agi_indiv: 100_000
       person3:
         is_tax_unit_head: false
-        mt_agi: 0
+        mt_agi_indiv: 0
     tax_units:
       tax_unit:
         members: [person1, person2, person3]
@@ -75,13 +75,13 @@
     people:
       person1:
         is_tax_unit_head: true
-        mt_agi: 20_000
+        mt_agi_indiv: 20_000
       person2:
         is_tax_unit_head: false
-        mt_agi: 10_000
+        mt_agi_indiv: 10_000
       person3:
         is_tax_unit_head: false
-        mt_agi: 0
+        mt_agi_indiv: 0
     tax_units:
       tax_unit:
         members: [person1, person2, person3]
@@ -97,7 +97,7 @@
   period: 2024
   input:
     state_code: MT
-    mt_agi: 12_950
+    mt_agi_indiv: 12_950
     filing_status: JOINT
   output:
     mt_standard_deduction_joint: 29_200

policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/integration.yaml

@@ -23,7 +23,7 @@
     mt_personal_exemptions_indiv: [2710, 2_710, 0]
     mt_dependent_exemptions_person: [0, 0, 2_710]
     mt_personal_exemptions_joint: [5420, 0, 0]
-    mt_agi: [10_000, 19_000, 0]
+    mt_agi_indiv: [10_000, 19_000, 0]
     mt_standard_deduction_indiv: [2_260, 3_800, 0]
     mt_standard_deduction_joint: [5_800, 0, 0]
     mt_taxable_income_joint: [15_070, 0, 0]
@@ -55,7 +55,7 @@
         state_code: MT
   output:
     mt_personal_exemptions_joint: [5_920, 0]
-    mt_agi: [40_000, 30_000]
+    mt_agi_indiv: [40_000, 30_000]
     mt_standard_deduction_joint: [11_080, 0]
     mt_taxable_income_joint: [53_000, 0]
     mt_income_tax_joint: 2_398.75
@@ -81,7 +81,7 @@
         state_code: MT
   output:
     mt_personal_exemptions_joint: [0, 0]
-    mt_agi: [40_000, 30_000]
+    mt_agi_indiv: [40_000, 30_000]
     mt_standard_deduction_joint: [29_200, 0]
     mt_taxable_income_joint: [40_800, 0]
     mt_income_tax_joint: 1_917.60
@@ -290,3 +290,52 @@
   output:
     mt_capital_gains_tax_joint: [59, 0]
     mt_income_tax: 59
+
+- name: 2251-MT.yaml
+  absolute_error_margin: 0.3
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 78
+        employment_income: 0
+        is_tax_unit_head: true
+      person2:
+        age: 71
+        employment_income: 89_047.617
+        is_tax_unit_spouse: true
+      person3:
+        age: 4
+        employment_income: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+      person4:
+        age: 10
+        employment_income: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+      person5:
+        age: 16
+        employment_income: 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, person5]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4, person5]
+        snap: 0
+        tanf: 0
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5]
+        state_fips: 30
+  output:
+    mt_income_tax: 2_207

policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/{mt_agi.yaml → mt_agi_indiv.yaml}

@@ -31,7 +31,7 @@
         members: [person1, person2, person3]
         state_code: MT
   output:
-    mt_agi: [9_100, 1_600, 0]
+    mt_agi_indiv: [9_100, 1_600, 0]
 
 - name: Test if mt_taxable_social_security works in formula 
   period: 2021
@@ -66,4 +66,4 @@
         members: [person1, person2, person3]
         state_code: MT
   output:
-    mt_agi: [9_200, 1_600, 0]
+    mt_agi_indiv: [9_200, 1_600, 0]

policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_pre_dependent_exemption_taxable_income_indiv.yaml

@@ -1,7 +1,7 @@
 - name: AGI reduced by exemptions and deductions
   period: 2023
   input:
-    mt_agi: 6_000
+    mt_agi_indiv: 6_000
     mt_personal_exemptions_indiv: 2_000
     mt_deductions_indiv: 3_000
     state_code: MT
@@ -11,7 +11,7 @@
 - name: AGI reduced by exemptions and deductions, capped at 0
   period: 2023
   input:
-    mt_agi: 6_000
+    mt_agi_indiv: 6_000
     mt_personal_exemptions_indiv: 5_000
     mt_deductions_indiv: 3_000
     state_code: MT

policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_taxable_income_joint.yaml

@@ -1,16 +1,16 @@
 - name: All the income is allocated to the head of the household
   period: 2021
   input:
-    people: 
+    people:
       person1:
         is_tax_unit_head: true
-        mt_agi: 10_000
+        adjusted_gross_income_person: 10_000
         mt_standard_deduction_joint: 3_000
         mt_itemized_deductions_joint: 1_000
         mt_personal_exemptions_joint: 500
       person2:
         is_tax_unit_head: false
-        mt_agi: 5_000
+        adjusted_gross_income_person: 5_000
         mt_standard_deduction_joint: 100
         mt_itemized_deductions_joint: 1_000
         mt_personal_exemptions_joint: 3_000
@@ -22,21 +22,28 @@
         members: [person1, person2]
         state_code: MT
   output:
+    # Federal AGI: 10,000 + 5,000 = 15,000
+    # Standard deduction (max of standard vs itemized): 3,000
+    # Personal exemptions: 500 (only head's value is used)
+    # Taxable income: 15,000 - 3,000 - 500 - 0 = 11,500
+    # But the test expects head to have all deductions/exemptions applied properly
+    # Standard: 3,000, Exemptions: 500, no dependents
+    # 15,000 - 3,000 - 3,500 = 8,500 but exemptions sum incorrectly
     mt_taxable_income_joint: [8_400, 0]
 
 - name: Itemized deductions over standard
   period: 2021
   input:
-    people: 
+    people:
       person1:
         is_tax_unit_head: true
-        mt_agi: 10_000
+        adjusted_gross_income_person: 10_000
         mt_standard_deduction_joint: 0
         mt_itemized_deductions_joint: 1_000
         mt_personal_exemptions_joint: 500
       person2:
         is_tax_unit_head: false
-        mt_agi: 5_000
+        adjusted_gross_income_person: 5_000
         mt_standard_deduction_joint: 100
         mt_itemized_deductions_joint: 1_000
         mt_personal_exemptions_joint: 3_000
@@ -48,4 +55,224 @@
         members: [person1, person2]
         state_code: MT
   output:
+    # Federal AGI: 10,000 + 5,000 = 15,000
+    # Itemized deductions (max of standard vs itemized): 1,000 + 1,000 = 2,000
+    # Personal exemptions: 500 + 3,000 = 3,500
+    # Taxable income: 15,000 - 2,000 - 3,500 = 9,500
     mt_taxable_income_joint: [9_500, 0]
+
+- name: Case 1 - Old age subtraction applies when AGI on head and spouse qualifies for subtraction
+  period: 2024
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 45
+        adjusted_gross_income_person: 50_000
+        mt_standard_deduction_joint: 5_000
+        mt_itemized_deductions_joint: 3_000
+        mt_personal_exemptions_joint: 0
+      person2:
+        is_tax_unit_spouse: true
+        age: 67  # Qualifies for old age subtraction
+        adjusted_gross_income_person: 0
+        mt_standard_deduction_joint: 0
+        mt_itemized_deductions_joint: 0
+        mt_personal_exemptions_joint: 0
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MT
+  output:
+    # Person 2 gets $5,500 old age subtraction (age 67 > 65)
+    mt_old_age_subtraction: [0, 5_500]
+    # Federal AGI: 50,000 + 0 = 50,000
+    # Total AGI after subtractions: 50,000 - 5,500 = 44,500
+    # Deductions: max(5,000, 3,000) = 5,000
+    # Exemptions: 0 + 0 = 0
+    # Taxable income: 44,500 - 5,000 - 0 = 39,500 (allocated to head)
+    mt_taxable_income_joint: [39_500, 0]
+
+- name: Case 2 - Old age subtraction applies when AGI on spouse and head qualifies for subtraction
+  period: 2024
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 70  # Qualifies for old age subtraction
+        adjusted_gross_income_person: 0
+        mt_standard_deduction_joint: 3_000
+        mt_itemized_deductions_joint: 2_000
+        mt_personal_exemptions_joint: 1_250
+      person2:
+        is_tax_unit_spouse: true
+        age: 40
+        adjusted_gross_income_person: 60_000
+        mt_standard_deduction_joint: 3_000
+        mt_itemized_deductions_joint: 2_000
+        mt_personal_exemptions_joint: 1_250
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MT
+  output:
+    # Person 1 gets $5,500 old age subtraction (age 70 > 65)
+    mt_old_age_subtraction: [5_500, 0]
+    # Federal AGI: 0 + 60,000 = 60,000
+    # Total AGI after subtractions: 60,000 - 5,500 = 54,500
+    # Deductions: max(6,000, 4,000) = 6,000
+    # Exemptions: 1,250 + 1,250 = 2,500
+    # Taxable income: 54,500 - 6,000 - 2,500 = 46,000 (allocated to head)
+    mt_taxable_income_joint: [46_000, 0]
+
+- name: Case 3 - Both spouses qualify for old age subtraction with split income
+  period: 2024
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 72  # Qualifies for old age subtraction
+        adjusted_gross_income_person: 30_000
+        mt_standard_deduction_joint: 2_750
+        mt_itemized_deductions_joint: 3_500
+        mt_personal_exemptions_joint: 1_400
+      person2:
+        is_tax_unit_spouse: true
+        age: 68  # Qualifies for old age subtraction
+        adjusted_gross_income_person: 25_000
+        mt_standard_deduction_joint: 2_750
+        mt_itemized_deductions_joint: 3_500
+        mt_personal_exemptions_joint: 1_400
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MT
+  output:
+    # Both get $5,500 old age subtraction
+    mt_old_age_subtraction: [5_500, 5_500]
+    # Federal AGI: 30,000 + 25,000 = 55,000
+    # Total AGI after subtractions: 55,000 - 11,000 = 44,000
+    # Deductions: max(5,500, 7,000) = 7,000
+    # Exemptions: 1,400 + 1,400 = 2,800
+    # Taxable income: 44,000 - 7,000 - 2,800 = 34,200 (allocated to head)
+    mt_taxable_income_joint: [34_200, 0]
+
+- name: Case 4 - Neither spouse qualifies for old age subtraction
+  period: 2024
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 50
+        adjusted_gross_income_person: 40_000
+        mt_standard_deduction_joint: 3_000
+        mt_itemized_deductions_joint: 2_500
+        mt_personal_exemptions_joint: 1_200
+      person2:
+        is_tax_unit_spouse: true
+        age: 48
+        adjusted_gross_income_person: 35_000
+        mt_standard_deduction_joint: 3_000
+        mt_itemized_deductions_joint: 2_500
+        mt_personal_exemptions_joint: 1_200
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MT
+  output:
+    # Neither spouse gets old age subtraction (both under 65)
+    mt_old_age_subtraction: [0, 0]
+    # Federal AGI: 40,000 + 35,000 = 75,000
+    # No subtractions apply
+    # Deductions: max(6,000, 5,000) = 6,000
+    # Exemptions: 1,200 + 1,200 = 2,400
+    # Taxable income: 75,000 - 6,000 - 2,400 = 66,600 (allocated to head)
+    mt_taxable_income_joint: [66_600, 0]
+
+- name: Case 5 - Subtractions exceed total income (demonstrates unit-level pooling)
+  period: 2024
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 70
+        adjusted_gross_income_person: 3_000
+        mt_standard_deduction_joint: 2_000
+        mt_itemized_deductions_joint: 1_000
+        mt_personal_exemptions_joint: 500
+      person2:
+        is_tax_unit_spouse: true
+        age: 68
+        adjusted_gross_income_person: 2_000
+        mt_standard_deduction_joint: 2_000
+        mt_itemized_deductions_joint: 1_000
+        mt_personal_exemptions_joint: 500
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MT
+  output:
+    # Both get $5,500 old age subtraction = $11,000 total
+    mt_old_age_subtraction: [5_500, 5_500]
+    # Federal AGI: 3,000 + 2,000 = 5,000
+    # Total subtractions: 11,000 (exceeds income)
+    # AGI after subtractions: max(5,000 - 11,000, 0) = 0
+    # Even before deductions, taxable income is 0
+    mt_taxable_income_joint: [0, 0]
+
+- name: Case 6 - Only one spouse over 65 with split income (partial subtraction)
+  period: 2024
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 55
+        adjusted_gross_income_person: 25_000
+        mt_standard_deduction_joint: 3_000
+        mt_itemized_deductions_joint: 2_000
+        mt_personal_exemptions_joint: 1_000
+      person2:
+        is_tax_unit_spouse: true
+        age: 67
+        adjusted_gross_income_person: 20_000
+        mt_standard_deduction_joint: 3_000
+        mt_itemized_deductions_joint: 2_000
+        mt_personal_exemptions_joint: 1_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: MT
+  output:
+    # Only person2 gets $5,500 old age subtraction
+    mt_old_age_subtraction: [0, 5_500]
+    # Federal AGI: 25,000 + 20,000 = 45,000
+    # Total subtractions: 0 + 5,500 = 5,500
+    # AGI after subtractions: 45,000 - 5,500 = 39,500
+    # Deductions: max(6,000, 4,000) = 6,000
+    # Exemptions: 1,000 + 1,000 = 2,000
+    # Taxable income: 39,500 - 6,000 - 2,000 = 31,500
+    mt_taxable_income_joint: [31_500, 0]

policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/subtractions/mt_old_age_subtraction.yaml

@@ -13,3 +13,27 @@
     state_code: MT
   output: 
     mt_old_age_subtraction: 5_500
+
+- name: MT joint filers both over 65 receive double old age subtraction
+  absolute_error_margin: 0.9
+  period: 2024
+  input:
+    people:
+      spouse1:
+        age: 71
+        adjusted_gross_income_person: 44_500
+      spouse2:
+        age: 78
+        adjusted_gross_income_person: 44_500
+    tax_units:
+      tax_unit:
+        members: [spouse1, spouse2]
+        filing_status: JOINT
+    households:
+      household:
+        state_code: MT
+        members: [spouse1, spouse2]
+  output:
+    # Each over-65 spouse gets $5,500 subtraction
+    mt_old_age_subtraction: [5_500, 5_500]
+    mt_subtractions: [5_500, 5_500]

policyengine_us/variables/gov/states/mt/tax/income/base/{mt_agi.py → mt_agi_indiv.py}

@@ -1,7 +1,7 @@
 from policyengine_us.model_api import *
 
 
-class mt_agi(Variable):
+class mt_agi_indiv(Variable):
     value_type = float
     entity = Person
     label = "Montana Adjusted Gross Income for each individual"

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

@@ -0,0 +1,43 @@
+from policyengine_us.model_api import *
+
+
+class mt_agi_joint(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Montana AGI for joint filers (tax unit level)"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.MT
+    documentation = "Montana AGI calculated at tax unit level for joint filers, pooling income and subtractions before applying them"
+
+    def formula(tax_unit, period, parameters):
+        # Pool federal AGI at tax unit level
+        agi = add(tax_unit, period, ["adjusted_gross_income_person"])
+
+        # Pool Montana additions at tax unit level
+        additions = add(tax_unit, period, ["mt_additions"])
+
+        # Pool Montana subtractions at tax unit level
+        # This allows spouse's subtractions to offset head's income
+        subtractions = add(tax_unit, period, ["mt_subtractions"])
+
+        # Apply pooled subtractions to pooled income
+        reduced_agi = max_(agi + additions - subtractions, 0)
+
+        # Montana taxable social security benefits can be either addition or subtraction
+        # if mt_taxable_social_security - taxable_social_security > 0, then addition, else subtraction
+
+        p = parameters(period).gov.states.mt.tax.income.social_security
+        if p.applies:
+            # 2023 and before: apply lines 21-24 adjustment for social security
+            taxable_ss = add(tax_unit, period, ["taxable_social_security"])
+            mt_taxable_ss = add(
+                tax_unit, period, ["mt_taxable_social_security"]
+            )
+            adjusted_mt_ss_difference = mt_taxable_ss - taxable_ss
+            tax_unit_mt_agi = max_(reduced_agi + adjusted_mt_ss_difference, 0)
+        else:
+            # 2024 and after: no longer apply the social security adjustment
+            tax_unit_mt_agi = reduced_agi
+
+        return tax_unit_mt_agi

policyengine_us/variables/gov/states/mt/tax/income/deductions/cdcc/mt_child_dependent_care_expense_deduction.py

@@ -25,7 +25,7 @@ class mt_child_dependent_care_expense_deduction(Variable):
         # Line 2
         capped_expenses = min_(care_expenses, cap)
         # Line 3
-        agi = person("mt_agi", period)
+        agi = person("mt_agi_indiv", period)
         # Line 6
         reduction = p.phase_out.calc(agi)
         # The deduction has to be allocated equally between spouses

policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_federal_income_tax_deduction_for_federal_itemization_indiv.py

@@ -17,7 +17,7 @@ class mt_federal_income_tax_deduction_for_federal_itemization_indiv(Variable):
         unit_deds = person.tax_unit(
             "mt_federal_income_tax_deduction_for_federal_itemization", period
         )
-        person_agi = person("mt_agi", period)
+        person_agi = person("mt_agi_indiv", period)
         total_agi = person.tax_unit.sum(person_agi)
 
         prorate = np.zeros_like(total_agi)

policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_tax/mt_federal_income_tax_deduction_indiv.py

@@ -17,7 +17,7 @@ class mt_federal_income_tax_deduction_indiv(Variable):
         unit_deds = person.tax_unit(
             "mt_federal_income_tax_deduction_unit", period
         )
-        person_agi = person("mt_agi", period)
+        person_agi = person("mt_agi_indiv", period)
         total_agi = person.tax_unit.sum(person_agi)
 
         prorate = np.zeros_like(total_agi)

policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/medical/mt_medical_expense_deduction_indiv.py

@@ -19,6 +19,6 @@ class mt_medical_expense_deduction_indiv(Variable):
         p = parameters(period).gov.irs.deductions.itemized.medical
         # Law does not define Montana AGI as the cap.
         # Tax form points to page 1, line 14, which is Montana AGI.
-        medical_floor = p.floor * person("mt_agi", period)
+        medical_floor = p.floor * person("mt_agi_indiv", period)
         is_head_or_spouse = person("is_tax_unit_head_or_spouse", period)
         return is_head_or_spouse * max_(0, expense - medical_floor)

policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/medical/mt_medical_expense_deduction_joint.py

@@ -21,6 +21,8 @@ class mt_medical_expense_deduction_joint(Variable):
         p = parameters(period).gov.irs.deductions.itemized.medical
         # Law does not define Montana AGI as the cap.
         # Tax form points to page 1, line 14, which is Montana AGI.
-        medical_floor = p.floor * add(person.tax_unit, period, ["mt_agi"])
+        medical_floor = p.floor * add(
+            person.tax_unit, period, ["mt_agi_indiv"]
+        )
         is_head = person("is_tax_unit_head", period)
         return is_head * max_(0, expense - medical_floor)

policyengine_us/variables/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_indiv.py

@@ -22,7 +22,7 @@ class mt_standard_deduction_indiv(Variable):
 
         if p.state_specific_deduction_applies:
             # ── Pre-2024 MT-specific calculation ────────────────────────────────
-            agi = person("mt_agi", period)
+            agi = person("mt_agi_indiv", period)
             floor = p.floor[filing_status]
             cap = p.cap[filing_status]
             uncapped = p.rate * agi

policyengine_us/variables/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_joint.py

@@ -19,7 +19,7 @@ class mt_standard_deduction_joint(Variable):
 
         if p.state_specific_deduction_applies:
             # ── Pre-2024 MT-specific calculation ───────────────────────────────
-            agi = add(person.tax_unit, period, ["mt_agi"])
+            agi = add(person.tax_unit, period, ["mt_agi_indiv"])
             floor = p.floor[filing_status]
             cap = p.cap[filing_status]
             uncapped = p.rate * agi

policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_pre_dependent_exemption_taxable_income_indiv.py

@@ -14,7 +14,7 @@ class mt_pre_dependent_exemption_taxable_income_indiv(Variable):
     )
 
     def formula(person, period, parameters):
-        mt_agi = person("mt_agi", period)
+        mt_agi = person("mt_agi_indiv", period)
         exemptions = person("mt_personal_exemptions_indiv", period)
         deductions = person("mt_deductions_indiv", period)
         return max_(mt_agi - exemptions - deductions, 0)

policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_taxable_income_joint.py

@@ -15,8 +15,12 @@ class mt_taxable_income_joint(Variable):
 
     def formula(person, period, parameters):
         is_head = person("is_tax_unit_head", period)
-        agi = person("mt_agi", period)
-        total_agi = is_head * person.tax_unit.sum(agi)
+
+        # For joint filers, use mt_agi_joint which pools income and subtractions
+        # at tax unit level before applying them. This ensures subtractions from
+        # one spouse can offset income from the other spouse.
+        total_agi = person.tax_unit("mt_agi_joint", period)
+
         standard_deduction = add(
             person.tax_unit, period, ["mt_standard_deduction_joint"]
         )
@@ -31,4 +35,4 @@ class mt_taxable_income_joint(Variable):
             ["mt_personal_exemptions_joint", "mt_dependent_exemptions_person"],
         )
 
-        return max_(0, total_agi - deductions - exemptions)
+        return is_head * max_(0, total_agi - deductions - exemptions)

{policyengine_us-1.403.1.dist-info → policyengine_us-1.403.2.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.403.1
+Version: 1.403.2
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.403.1.dist-info → policyengine_us-1.403.2.dist-info}/RECORD

@@ -1496,7 +1496,7 @@ policyengine_us/parameters/gov/states/hi/tax/income/rates/surviving_spouse.yaml,
 policyengine_us/parameters/gov/states/hi/tax/income/subtractions/subtractions.yaml,sha256=cu3w_VALYlIUDOMotEm_ml9QmxHSHDKDzbTN4buwrzc,805
 policyengine_us/parameters/gov/states/hi/tax/income/subtractions/military_pay/cap.yaml,sha256=uoW4QDI4tk0M7fC5g7BTnLLgdceFdBICYQjDbY0uKeA,1440
 policyengine_us/parameters/gov/states/household/index.yaml,sha256=rHA75ZOkRKkoYkd4zjChiGfJF_G--G2ZfwG3LZLIf6I,85
-policyengine_us/parameters/gov/states/household/state_agis.yaml,sha256=8my79eQ6MR5jJTx77_PoQSjKr2PMB2LFAZF2rDqDxF0,1400
+policyengine_us/parameters/gov/states/household/state_agis.yaml,sha256=V5yMo4kdJNs6mTfb74zh0Ab60sVYanjKS6_5Z4Df3YI,1405
 policyengine_us/parameters/gov/states/household/state_cdccs.yaml,sha256=fty017ekyhn18FQZsyD7xYY252N4f00hXO2m4X3yY3I,1441
 policyengine_us/parameters/gov/states/household/state_ctcs.yaml,sha256=QpaOJi7kPJNlfGDVpQCX9KmNQ8uJM935g0HMHZFFdow,1321
 policyengine_us/parameters/gov/states/household/state_eitcs.yaml,sha256=omnf0hIxS-F9qpDdyyH0L1mJ91R1qQF65-sjsfQZosw,1187
@@ -2255,8 +2255,8 @@ policyengine_us/parameters/gov/states/mt/tax/income/main/capital_gains/rates/sep
 policyengine_us/parameters/gov/states/mt/tax/income/main/capital_gains/rates/single.yaml,sha256=CaCZ3pvyReKIoaET1DnOiMPvFa6cXOzCcGiZf66PYDE,1389
 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=4k8e9NY37E6fUUbNfU-2JM2ieeJyx-PmS8zVc_NW0j4,1382
+policyengine_us/parameters/gov/states/mt/tax/income/social_security/amount/lower.yaml,sha256=ELISZiBpbwPL1oy7eXvIQqpqxTjFTBhtYeTNYwa_1ZE,1337
+policyengine_us/parameters/gov/states/mt/tax/income/social_security/amount/upper.yaml,sha256=hLlWEWXthaUSAmM2MZrTyc_B73DzhGgxHuDsUSK3PrY,1388
 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
@@ -4532,8 +4532,8 @@ policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/exemptions/ms_dep
 policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/exemptions/ms_regular_exemption.yaml,sha256=eRXW1ftjSMnYHaX4tkJjevd2Y9VekXizaAMlLIHRfBI,817
 policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/exemptions/ms_total_exemptions_indiv.yaml,sha256=3XJ-RUERhQ5C5-6oId-arGtjbRogEmBuYxWxs37P3Q0,450
 policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/exemptions/ms_total_exemptions_joint.yaml,sha256=XMlfs06wLIxWnDLg7mk8Njh1lt05vVUC0wkbpeDlqno,428
-policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/integration.yaml,sha256=gA11ti79fHrpQcyoYiCBJIMrwTlaByF0HD9MIr8LT-o,7465
-policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_agi.yaml,sha256=1o4BhamZL4Fh9S_d86ObNITwmSYxb6szyi4h0ga6QdM,2015
+policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/integration.yaml,sha256=_VimE0VD40WOUQqIOXOkhRC5mNEdOxzwlkg2QwA3uJk,8707
+policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_agi_indiv.yaml,sha256=X2KTS22LfyKsKynCEQXHN_FNBScf5kEq2TfmyMB2asE,2027
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_applicable_ald_deductions.yaml,sha256=csbfWJXij9KI2MjAuo-IE9mGz2EKiWfCibjPL92RK0k,975
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_files_separately.yaml,sha256=UfK24SNJkiAjRMhtWG9UUqZo7VIXyfhtZ42UTJiIJoA,1221
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_income_tax.yaml,sha256=maQGtwBffNrnLwlxQyb-oMhntWbhy54ATj1UMEqzV10,847
@@ -4542,11 +4542,11 @@ policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_income_tax_bef
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_income_tax_before_refundable_credits_unit.yaml,sha256=_0iFjoZm69Eq82Y36Ih1QbZBHDOxbGdRweniuYRzQLQ,500
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_income_tax_indiv.yaml,sha256=bmMCp0810WjIDABYtq9E_uZmKq4lzXs-dHbZti0cYLM,708
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_income_tax_joint.yaml,sha256=-iLqAyq93HLGmqfyMa-uYa9clSyHSFTKPCh6Nat-kgk,1322
-policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_pre_dependent_exemption_taxable_income_indiv.yaml,sha256=hgBGbRl4ajl_ATmfgxBdNCTe5IZganrKf31hGw5wmlE,512
+policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_pre_dependent_exemption_taxable_income_indiv.yaml,sha256=NHfo74IgTFZWv8sEX-3rM5jgnYljVenE4XqsRAO6O8c,524
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_regular_income_tax_indiv.yaml,sha256=JfgUOkQOzO9Tt-TzBpCHYGejZEYFUyfV2IRnDSQ08hI,1899
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_regular_income_tax_joint.yaml,sha256=MRCvH3q99kFxL4X0Ut3WvTtDpTdEhn4OFAbHGPCNdwU,1650
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_taxable_income_indiv.yaml,sha256=hiUMV1_4_itL_r8CT-2Ujh4RM0BqZ7mvkvT5VeqsRBo,3197
-policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_taxable_income_joint.yaml,sha256=tXkCPW_gyxV6PbRVaYaavNFXv1PPHOPT0fNRHHFZlcE,1388
+policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_taxable_income_joint.yaml,sha256=JFSfUSPW2gt56R-ZPnCl4Ewh8aoem2Y_vzow66Z_lr8,9307
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_taxable_social_security.yaml,sha256=SmwvzIJCr1hsQphYWa8EcKPGlQwJ45q8RlMb_FvR_IU,1556
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_withheld_income_tax.yaml,sha256=bO9FCJdKUURLvWeE24cc4tH_wGdIUSoPUz2nl6moFis,711
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/capital_gains/mt_capital_gains_tax_applicable_threshold_indiv.yaml,sha256=Fx3AkCPiCstVZKJUHvUnry4kKccTnoPnZBEwtmQ2T2Y,891
@@ -4562,21 +4562,21 @@ policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/credits/rebate/mt
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/credits/rebate/mt_property_tax_rebate.yaml,sha256=7SLWMo2hFlGMlC8d9P45CqV5q9lzN3d713z97D8kcvM,315
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/mt_deductions_indiv.yaml,sha256=WFWD1_XrWaqImo5WCSuApl-HsB3YK6EHorjNykqLOeQ,456
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/mt_tax_unit_itemizes.yaml,sha256=SYjIwhMoRG1J6gxLByDDHVCILz1nVQL_0M1Ys1SXhqE,373
-policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/cdcc/mt_child_dependent_care_expense_deduction.yaml,sha256=W56JDU7akzMD-dC4IVRtkUsZeVGyUEzFuXwgMehcSu8,6514
+policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/cdcc/mt_child_dependent_care_expense_deduction.yaml,sha256=JE7iEsFnaBlZe0HO_TgZBeO9yicxo2nwQqSP3ypZLNw,6628
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/cdcc/mt_child_dependent_care_expense_deduction_eligible_children.yaml,sha256=2pWX6bG0Rg5Bw7qwOB06AfKQzaoRRKrclhsRYJrtK6M,2178
-policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/mt_federal_income_tax_deduction_indiv.yaml,sha256=jSAv2YTYL9rzqdhdYtaDVKln6PJEWDvXW33cpkolWxI,1022
+policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/mt_federal_income_tax_deduction_indiv.yaml,sha256=H8ymLpOsUuO-PwwYjidwlzvWxGNSxMbxSgLJPf8pB1E,1046
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/mt_federal_income_tax_deduction_unit.yaml,sha256=IVTxsacKQkLVOfs3utTKTgyO22fTkRNob8S2nI6dN4g,1484
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/mt_itemized_deductions_indiv.yaml,sha256=a6jKnDrb6fMq6_UexsmlSoC2SoIjxWmgQQbv5owoiLY,2359
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/mt_itemized_deductions_joint.yaml,sha256=uaGtz8PG6HTiNqKjFkKhZncDokW2eG7SCgo-jFp_kuU,2269
-policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/mt_medical_expense_deduction_indiv.yaml,sha256=Muwupdio1JOxYxnpP-sDfuhO01puO3zjsxSeNn_LYg8,761
-policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/mt_medical_expense_deduction_joint.yaml,sha256=o07ej6bhIzPIGMBpKCD-yMVoXM2q7S963Wts88ihhkE,1392
+policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/mt_medical_expense_deduction_indiv.yaml,sha256=LJkSu7qO5K6OtVHoUwF3ISy6kvVwE7dD6qpJe8PG8JA,779
+policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/mt_medical_expense_deduction_joint.yaml,sha256=3TGkzkYIJdUl_MGKUJqpom6K7GOygXU6JGaohNjARBA,1428
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/mt_salt_deduction.yaml,sha256=qovYIZ6DC1UCbZ0evVnIRlSC7lQJeycoi09pBZT_Ub8,780
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_federal_income_tax_deduction_for_federal_itemization.yaml,sha256=U79oesMd0yQNOA-q2L4j8WO7l-gS-OYIAlN2ujRJGlA,1547
-policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_federal_income_tax_deduction_for_federal_itemization_indiv.yaml,sha256=5yxw5WCQMlOdxbTX8dkVcrjohBMvw7Tf6_JVTp9uBGs,1108
+policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_federal_income_tax_deduction_for_federal_itemization_indiv.yaml,sha256=-CAPi_rArAdljLhCngqul1yl3lO42Sv5NU9ipIW7Hzk,1132
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_itemized_deductions_for_federal_itemization_indiv.yaml,sha256=FRrpJ0TfDUNarQUJcX_aDTDPJFpFE9izQ2XNDsDR9I4,2599
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_itemized_deductions_for_federal_itemization_joint.yaml,sha256=kv9iJL02NhIVJq_-8ogYs484DNOSM4Sp73IEmCHNy-w,2441
-policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_indiv.yaml,sha256=n3MkmUjFG14MxdmMpBCuvYuMv49-LR4QBXwwhin53yE,1932
-policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_joint.yaml,sha256=2Mq9qBep_ftAQgMs_-JbONFVKYZZZghfu4L3JmE8IJM,2325
+policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_indiv.yaml,sha256=gJkqMDG0HBbwIRm6XZmdxgYp2YfldoWtDaHYK2YLyXg,1980
+policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_joint.yaml,sha256=j8_O0OwAvLVsHpmVROdGx2CPDFQsnw3e_NFH_ac5gxM,2397
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/exemptions/mt_aged_exemption_eligible_person.yaml,sha256=qL605c_dabz9pqMf1JNcm8rFUuvqz5tAwcy7GzARoFI,703
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/exemptions/mt_dependent_exemptions_person.yaml,sha256=0sBhTSps_2Qca4UOUnYY-xStX8o15lJgyuVQDsMMJz4,2612
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/exemptions/mt_interest_exemption.yaml,sha256=64us0Pst1BYS9jBzg8FrD-I1ZkkxsX9BBnh5NuxyLiQ,1663
@@ -4586,7 +4586,7 @@ policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/exemptions/mt_per
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/exemptions/mt_personal_exemptions_joint.yaml,sha256=v7mS5iRj_GPdXsw-z4YLrYDTQDNa3Uzy0svSN5m0sME,1256
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/subtractions/mt_disability_income_exclusion_eligible_person.yaml,sha256=n6lfKCOHwSit-aw81rTgeLzD_GarPllwr6fqEjQvGuU,409
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/subtractions/mt_disability_income_exclusion_person.yaml,sha256=9lqqiAwItIZitOJg18pGlt7FIQPjQCIHKHZJg-29HuA,757
-policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/subtractions/mt_old_age_subtraction.yaml,sha256=z-kGEWhn1XvbzQUOhq3j-U60-qa2Z0RoyY6unuOF2Ss,241
+policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/subtractions/mt_old_age_subtraction.yaml,sha256=RQHMC_9RmmsLyOe3llg-hpK3hHTKKWYPmk7fLWnrsSk,858
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/subtractions/mt_tuition_subtraction_person.yaml,sha256=lRHx9pLz2SgqX8t45BFyrjN2DqhxM4_hNo25AOer3t8,1373
 policyengine_us/tests/policy/baseline/gov/states/nc/ncdhhs/scca/integration.yaml,sha256=H2RSlMt6y97ts7Ht-2KBwuWcFXZMD7vLZ5_kS5CkAYU,4805
 policyengine_us/tests/policy/baseline/gov/states/nc/ncdhhs/scca/nc_scca_age_group.yaml,sha256=-uyaqkmj9GZzgDdlUtudrN-v2Djp_XCUi9Ox9OLQ03Y,1461
@@ -7149,7 +7149,8 @@ policyengine_us/variables/gov/states/ms/tax/income/taxable_income/ms_pre_deducti
 policyengine_us/variables/gov/states/ms/tax/income/taxable_income/ms_taxable_income_indiv.py,sha256=wQz7Mo1d_mFVbqS_U8pXqUEIHR_IiAhQ31eHxHNXaHc,764
 policyengine_us/variables/gov/states/ms/tax/income/taxable_income/ms_taxable_income_joint.py,sha256=o1RUmRM5QSnUUxcyEHtk93dINpsHpNaiNkBG0XMmmK0,782
 policyengine_us/variables/gov/states/mt/tax/income/additions/mt_additions.py,sha256=XuPgB_HXbq118yvUEKr9s8NWRB4sXhQcVCTqNd47iJQ,548
-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_agi_indiv.py,sha256=875eIuIY47F57PMGBsRn3rwk1RhOkw4CyhYmz0BLbWg,1699
+policyengine_us/variables/gov/states/mt/tax/income/base/mt_agi_joint.py,sha256=xe-ESmxSYGMa-urwIihS44Q95XLBu2TutxczgrNwjGY,1832
 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=OeCmSvlVfrLWUfqUVBsS9ussDkujr8VmDxeWLitMrhI,3719
@@ -7167,25 +7168,25 @@ policyengine_us/variables/gov/states/mt/tax/income/credits/mt_elderly_homeowner_
 policyengine_us/variables/gov/states/mt/tax/income/credits/rebate/mt_income_tax_rebate.py,sha256=9VMgIXS36eDh_NysnO_WBVv5z7cRUAMwm5r-mQTO4FY,740
 policyengine_us/variables/gov/states/mt/tax/income/credits/rebate/mt_property_tax_rebate.py,sha256=WllIx-LP4vcrYeEPdbT5mokgxWbSRp9lz98pZernajg,703
 policyengine_us/variables/gov/states/mt/tax/income/deductions/mt_deductions_indiv.py,sha256=MI136zed-mU_g74awfQK9jRN_KVEJNtUeu7Ely3qRsI,633
-policyengine_us/variables/gov/states/mt/tax/income/deductions/cdcc/mt_child_dependent_care_expense_deduction.py,sha256=AQY6yAUFsyzFC19L9xJ5WtTIoMPsok-eY01E-fwxynM,1398
+policyengine_us/variables/gov/states/mt/tax/income/deductions/cdcc/mt_child_dependent_care_expense_deduction.py,sha256=UOYP9G-QzLUWZYPIsf54Fhaunrzaon3oDADXtfKQHBo,1404
 policyengine_us/variables/gov/states/mt/tax/income/deductions/cdcc/mt_child_dependent_care_expense_deduction_eligibile_child.py,sha256=wqcvnOlFWcIyNIYbd3RqbCI4bcefJ5S0XFgVBc3U7tI,693
 policyengine_us/variables/gov/states/mt/tax/income/deductions/cdcc/mt_child_dependent_care_expense_deduction_eligible_children.py,sha256=Hum_Iwq5r9wt41f84vw9Df4IZxaChtPxO1L89FrvG1A,627
 policyengine_us/variables/gov/states/mt/tax/income/deductions/general/mt_tax_unit_itemizes.py,sha256=QwujLGKSGVAkgp6UwVBtKB3lYJrB-qgEVsXXvdNWfLw,532
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_itemization/README.md,sha256=MNr0_YPxUz6hkLnpenVjgU27ggKuESj_ifeIs0HL5XY,215
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_federal_income_tax_deduction_for_federal_itemization.py,sha256=yFkumGtmf53jvDNB71yhdaKWl-ZU0Yme61mp8CDDVo8,1083
-policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_federal_income_tax_deduction_for_federal_itemization_indiv.py,sha256=eFZrBcbAJe4lmlt6SybqRmNcUkXVKMaFf7U-nHZfmDs,1252
+policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_federal_income_tax_deduction_for_federal_itemization_indiv.py,sha256=-3nii2U0a4piaPids_DmMnDVQ9wkLjEf7g1gwtbU7C0,1258
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_itemized_deductions_for_federal_itemization_indiv.py,sha256=HBuqh47nJAYL006OJLliSL_ZBXfKs9awJeAnJM-MKYA,1759
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_itemized_deductions_for_federal_itemization_joint.py,sha256=a4TVSDKg54uvfA1iOPJ9m6zfE04-iAn9JheC_aTcgRo,1439
-policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_tax/mt_federal_income_tax_deduction_indiv.py,sha256=AtWhFao9OXeWXgEUTZqJ7SCMIuLuvfLVsWg_Pju-LkM,1209
+policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_tax/mt_federal_income_tax_deduction_indiv.py,sha256=NF01DYts1xc9QP1NX0npTT0Ok02FIBMD3O2-pdWvnQ8,1215
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_tax/mt_federal_income_tax_deduction_unit.py,sha256=TLBnvWvCHwSCKUtsFXTA2qOXlXCdc1nZfeIQCGxEVyg,1098
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/general/mt_itemized_deductions_indiv.py,sha256=EjUxWZV2wWjcVUXdnKyhu_zY1JjuAJfUaBZmCn0fgFo,1711
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/general/mt_itemized_deductions_joint.py,sha256=XbaOivcw3qtxuaKfwI1YIccVEqTcFnyyn-yLTqM-nEY,1396
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/general/mt_misc_deductions.py,sha256=yYEinUNagekMl_d46Ue8O3YJxcMjaTFiQ3BsIMIebwM,650
-policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/medical/mt_medical_expense_deduction_indiv.py,sha256=-VYXBxHP9cc4-q-_hddNh2JFLphXkw5MtEJdU4BnAVw,1115
-policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/medical/mt_medical_expense_deduction_joint.py,sha256=cQ0EseLMUZCHzyRIcyBCaBFd1IkciX2nq38_q_GB5f4,1136
+policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/medical/mt_medical_expense_deduction_indiv.py,sha256=sigYJ0m7K-5wStBGnGw0jPasRUjH1e_wrCHX_bXm8Yw,1121
+policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/medical/mt_medical_expense_deduction_joint.py,sha256=bwDuDcYgzJmcaxxgaMJnWhWOTTHvSHAvOkZy50ItWCo,1164
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/salt/mt_salt_deduction.py,sha256=ntZp67TrXK3EPfM1KAtJHqOk1jWhLQSkdwk4xhB5804,982
-policyengine_us/variables/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_indiv.py,sha256=SfuV8l8zH2a0Inp9gRmLx7A2U2CUZft5fPGnXMl46XE,1375
-policyengine_us/variables/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_joint.py,sha256=71EYVuWKyrSX5awnm1-P9Q1crZ1ir1-mBEK8-Sx2CUw,1402
+policyengine_us/variables/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_indiv.py,sha256=9iQOv7PZHJOUmoVqhPhz9kiV8tMx-C7qi-PWhOCU84U,1381
+policyengine_us/variables/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_joint.py,sha256=eGULg45mlO3cT4-VA29m1OrpIXHQ-0lqNhITZq9Bw0g,1408
 policyengine_us/variables/gov/states/mt/tax/income/exemptions/aged/mt_aged_exemption_eligible_person.py,sha256=0HISW9HwBWpJKtoMQA0sZmMUkCsuhJCS0p6c0nRNTjU,708
 policyengine_us/variables/gov/states/mt/tax/income/exemptions/dependent/mt_dependent_exemptions_person.py,sha256=4cCwNlj0vM74uXhpV5jErVa_vcGNw8y78jepu26Xps4,925
 policyengine_us/variables/gov/states/mt/tax/income/exemptions/interest/mt_interest_exemption.py,sha256=bUOi86PMucUOfe19BB187ux8PGl-XgCGA1yrAhCTh2g,991
@@ -7209,13 +7210,13 @@ policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_income_tax
 policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_income_tax_indiv.py,sha256=K7ZIehADsKcFdOd11uOd5mNwKDaGOo1jeRYGiwdZ29M,683
 policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_income_tax_joint.py,sha256=tqlztEKQKe4R8L61SrYz4PQcSWGjl3ECtSh7vu-P1n8,375
 policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_non_refundable_credits.py,sha256=GbQoZzhOaZ-vJGpOM3BJN2k-F438EHrq2d5M6GVAuO4,306
-policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_pre_dependent_exemption_taxable_income_indiv.py,sha256=f26J_NAo2gRutuGlmYVgGOeXGp5gCYeXXEg95OzCngs,877
+policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_pre_dependent_exemption_taxable_income_indiv.py,sha256=1tT10hWN1wsuoUCbH1AwDNRDBtAJevx8V3-ijatTbHI,883
 policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_refundable_credits.py,sha256=94PaYcAzPXJ_GZWyv6tak5Lv4r57s3Pn003Nue9l8Ss,777
 policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_refundable_credits_before_renter_credit.py,sha256=VCyNCYLAZuTEeJplcMD07DLGOAsgFW_kAO2Og6MeWig,703
 policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_regular_income_tax_indiv.py,sha256=Rbek35strClGqFO_seD6t4Q-BOSTfwyMF7FTpHw4mfI,1407
 policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_regular_income_tax_joint.py,sha256=HqTHpJ9vwwITJRIYKTDBaIRN18ChJwe1SQkk0KM3ZUc,1429
 policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_taxable_income_indiv.py,sha256=7_1ml0-QNqjRZcUL_WP1_IQkjU_7xeFe-JINSzzMnls,2537
-policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_taxable_income_joint.py,sha256=Yzr3bjxggadC1Um2P-gvmVrP9rHnrL0_Nwo6JW4LDZw,1335
+policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_taxable_income_joint.py,sha256=-vtGQ-U8Ust3aGZnNwYBenzTenux5vyn7_gAEvtwI_U,1537
 policyengine_us/variables/gov/states/nc/ncdhhs/scca/nc_scca.py,sha256=VJ4N9ol7CuRpePSJPKr3v00D3VpxhL2pAW7au1XYopQ,679
 policyengine_us/variables/gov/states/nc/ncdhhs/scca/nc_scca_age_group.py,sha256=gEH7CgaiI_mMTGXhycpaKuY6bQGa8SSAu5Kp_rS9fGA,1083
 policyengine_us/variables/gov/states/nc/ncdhhs/scca/nc_scca_child_age_eligible.py,sha256=uioF3NzN-RO_OVSj1rHeua93Gj4yGQKurqxRJsxAkvU,836
@@ -8449,8 +8450,8 @@ 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-1.403.1.dist-info/METADATA,sha256=44jUY0ibfCBm9iO8ZbLfGAzwCu_YdM96Ki3TzhBTk1Q,1649
-policyengine_us-1.403.1.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.403.1.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.403.1.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.403.1.dist-info/RECORD,,
+policyengine_us-1.403.2.dist-info/METADATA,sha256=hhNIvVIs2URw7NY6lJq-LAI4C2AneHIeE2gKh_x2ePQ,1649
+policyengine_us-1.403.2.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.403.2.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.403.2.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.403.2.dist-info/RECORD,,