policyengine-us 1.403.1__py3-none-any.whl → 1.404.1__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/parameters/gov/states/tx/dart/monthly_pass_cost/full_fare.yaml

@@ -0,0 +1,11 @@
+description: Dallas Area Rapid Transit (DART) charges the full fare 31 Day Pass at this price.
+values:
+  2025-01-01: 126
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: DART 31 Day Pass full cost
+  reference:
+    - title: Dallas Area Rapid Transit (DART) Fares
+      href: https://www.dart.org/fare/general-fares-and-overview/fares

policyengine_us/parameters/gov/states/tx/dart/monthly_pass_cost/reduced_fare.yaml

@@ -0,0 +1,11 @@
+description: Dallas Area Rapid Transit (DART) charges the reduced fare 31 Day Pass at this price.
+values:
+  2025-01-01: 63
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: DART 31 Day Pass reduced fare cost
+  reference:
+    - title: Dallas Area Rapid Transit (DART) Reduced Fares
+      href: https://www.dart.org/fare/general-fares-and-overview/reduced-fares

policyengine_us/parameters/gov/states/tx/dart/qualifying_programs.yaml

@@ -0,0 +1,19 @@
+description: Dallas Area Rapid Transit (DART) provides the Discount GoPass Program to individuals enrolled in these assistance programs.
+values:
+  2024-01-01:
+    - chip
+    - medicaid
+    - is_medicare_eligible # medicare
+    - wic
+    - snap
+    - tanf
+    # Comprehensive Energy Assistance Program (CEAP)
+    # Housing Choice Voucher Program (Section 8)
+    
+metadata:
+  label: DART Discount GoPass qualifying assistance programs
+  reference:
+    - title: Dallas Area Rapid Transit (DART) Discount GoPass Tap Card
+      href: https://www.dart.org/fare/general-fares-and-overview/discount-gopass-tap-card
+    - title: Ask DART, What is the Discount GoPass® Tap card?
+      href: https://dartdaily.dart.org/home/ask-dart-what-is-the-discount-gopass-tap-card

policyengine_us/parameters/gov/states/tx/dart/reduced_fare/age_threshold/child.yaml

@@ -0,0 +1,23 @@
+description: Dallas Area Rapid Transit (DART) provides the Reduced Fare Program to applicants who are within these age brackets.
+metadata:
+  threshold_unit: year
+  amount_unit: bool
+  period: year
+  type: single_amount
+  label: DART Reduced Fare Program child age threshold
+  reference:
+    - title: Dallas Area Rapid Transit (DART) Reduced Fare GoPass Tap Card
+      href: https://www.dart.org/fare/general-fares-and-overview/reduced-fares#college
+brackets:
+  - threshold:
+      2021-01-01: 0
+    amount: 
+      2021-01-01: false
+  - threshold: 
+      2021-01-01: 5 # Children under 5 years old ride for free
+    amount: 
+      2021-01-01: true
+  - threshold: 
+      2021-01-01: 15
+    amount: 
+      2021-01-01: false

policyengine_us/parameters/gov/states/tx/dart/reduced_fare/age_threshold/senior.yaml

@@ -0,0 +1,10 @@
+description: Dallas Area Rapid Transit (DART) provides the Reduced Fare Program to seniors of this age or older.
+values:
+  2021-01-01: 65
+metadata:
+  unit: year
+  period: year
+  label: DART Reduced Fare Program senior age threshold
+  reference:
+    - title: Dallas Area Rapid Transit (DART) Reduced Fare GoPass Tap Card
+      href: https://www.dart.org/fare/general-fares-and-overview/reduced-fares

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