policyengine-us 1.405.0__py3-none-any.whl → 1.407.0__py3-none-any.whl

policyengine_us/parameters/gov/contrib/ctc/minimum_refundable/amount.yaml

@@ -0,0 +1,19 @@
+description: Minimum refundable amount per child for the CTC, exempt from phase-in but subject to phase-out
+
+metadata:
+  amount_unit: currency-USD
+  threshold_unit: year
+  type: single_amount
+  period: year
+  label: CTC minimum refundable amount per child
+
+brackets:
+  - threshold:
+      2024-01-01: 0
+    amount:
+      2024-01-01: 0
+  - threshold:
+      2024-01-01: 6
+    amount:
+      2024-01-01: 0
+  

policyengine_us/parameters/gov/contrib/ctc/minimum_refundable/in_effect.yaml

@@ -0,0 +1,7 @@
+description: Whether the CTC minimum refundable amount reform is in effect
+values:
+  2020-01-01: false
+metadata:
+  unit: bool
+  period: year
+  label: CTC minimum refundable amount in effect

policyengine_us/parameters/gov/contrib/ctc/per_child_phase_in/in_effect.yaml

@@ -0,0 +1,7 @@
+description: The Child Tax Credit is phased-in per qualifying child in the household, if this is true.
+values:
+  0000-01-01: false
+metadata:
+  unit: bool
+  period: year
+  label: Per-child CTC phase-in in effect

policyengine_us/parameters/gov/contrib/ctc/per_child_phase_out/in_effect.yaml

@@ -0,0 +1,7 @@
+description: The Child Tax Credit is phased-out per qualifying child in the household, if this is true.
+values:
+  0000-01-01: false
+metadata:
+  unit: bool
+  period: year
+  label: Per-child CTC phase-out in effect

policyengine_us/parameters/gov/usda/school_meals/amount/nslp.yaml

@@ -7,48 +7,66 @@ CONTIGUOUS_US:
     2021-07-01: 0.35
     2022-07-01: 0.37
     2023-07-01: 0.40
+    2024-07-01: 0.42
+    2025-01-01: 0.46
   REDUCED:
     2020-07-01: 3.11
     2021-07-01: 3.26
     2022-07-01: 3.53
     2023-07-01: 3.85
+    2024-07-01: 4.03
+    2025-01-01: 4.20
   FREE:
     2020-07-01: 3.51
     2021-07-01: 3.66
     2022-07-01: 3.93
     2023-07-01: 4.25
+    2024-07-01: 4.43
+    2025-01-01: 4.60
 AK:
   PAID:
     2020-07-01: 0.54
     2021-07-01: 0.57
     2022-07-01: 0.61
     2023-07-01: 0.66
+    2024-07-01: 0.69
+    2025-01-01: 0.71
   REDUCED:
     2020-07-01: 5.30
     2021-07-01: 5.54
     2022-07-01: 5.97
     2023-07-01: 6.50
+    2024-07-01: 6.78
+    2025-01-01: 7.05
   FREE:
     2020-07-01: 5.70
     2021-07-01: 5.94
     2022-07-01: 6.37
     2023-07-01: 6.90
+    2024-07-01: 7.18
+    2025-01-01: 7.45
 HI:
   PAID:
     2020-07-01: 0.39
     2021-07-01: 0.41
     2022-07-01: 0.44
     2023-07-01: 0.53
+    2024-07-01: 0.55
+    2025-01-01: 0.57
   REDUCED:
     2020-07-01: 3.71
     2021-07-01: 3.88
     2022-07-01: 4.20
     2023-07-01: 5.14
+    2024-07-01: 5.36
+    2025-01-01: 5.58
   FREE:
     2020-07-01: 4.11
     2021-07-01: 4.28
     2022-07-01: 4.60
     2023-07-01: 5.54
+    2024-07-01: 5.76
+    2025-01-01: 5.98
 
 metadata:
   unit: currency-USD
@@ -59,6 +77,13 @@ metadata:
       href: https://www.federalregister.gov/documents/2021/07/16/2021-15107/national-school-lunch-special-milk-and-school-breakfast-programs-national-average-paymentsmaximum
     - title: National School Lunch, Special Milk, and School Breakfast Programs, National Average Payments/Maximum Reimbursement Rates - 2022
       href: https://www.federalregister.gov/documents/2022/07/26/2022-15892/national-school-lunch-special-milk-and-school-breakfast-programs-national-average-paymentsmaximum
+    - title: National School Lunch, Special Milk, and School Breakfast Programs, National Average Payments/Maximum Reimbursement Rates - 2023
+      href: https://www.federalregister.gov/documents/2023/07/07/2023-14313/national-school-lunch-special-milk-and-school-breakfast-programs-national-average-paymentsmaximum
+    - title: National School Lunch, Special Milk, and School Breakfast Programs, National Average Payments/Maximum Reimbursement Rates - 2024
+      href: https://www.regulations.gov/document/FNS-2024-0022-0001
+    - title: National School Lunch, Special Milk, and School Breakfast Programs, National Average Payments/Maximum Reimbursement Rates - 2025
+      href: https://www.govinfo.gov/content/pkg/FR-2025-07-24/pdf/2025-13879.pdf#page=3
+
   period: day
   label: National School Lunch Program value
   breakdown:

policyengine_us/parameters/gov/usda/school_meals/amount/sbp.yaml

@@ -7,48 +7,66 @@ CONTIGUOUS_US:
     2021-07-01: 0.33
     2022-07-01: 0.35
     2023-07-01: 0.38
+    2024-07-01: 0.39
+    2025-01-01: 0.40
   REDUCED:
     2020-07-01: 1.59
     2021-07-01: 1.67
     2022-07-01: 1.81
     2023-07-01: 1.98
+    2024-07-01: 2.07
+    2025-01-01: 2.16
   FREE:
     2020-07-01: 1.89
     2021-07-01: 1.97
     2022-07-01: 2.11
     2023-07-01: 2.28
+    2024-07-01: 2.37
+    2025-01-01: 2.46
 AK:
   PAID:
     2020-07-01: 0.49
     2021-07-01: 0.50
     2022-07-01: 0.54
     2023-07-01: 0.58
+    2024-07-01: 0.60
+    2025-01-01: 0.62
   REDUCED:
     2020-07-01: 2.73
     2021-07-01: 2.85
     2022-07-01: 3.08
     2023-07-01: 3.36
+    2024-07-01: 3.50
+    2025-01-01: 3.65
   FREE:
     2020-07-01: 3.03
     2021-07-01: 3.15
     2022-07-01: 3.38
     2023-07-01: 3.66
+    2024-07-01: 3.80
+    2025-01-01: 3.95
 HI:
   PAID:
     2020-07-01: 0.37
     2021-07-01: 0.38
     2022-07-01: 0.40
     2023-07-01: 0.47
+    2024-07-01: 0.49
+    2025-01-01: 0.51
   REDUCED:
     2020-07-01: 1.91
     2021-07-01: 1.99
     2022-07-01: 2.16
     2023-07-01: 2.65
+    2024-07-01: 2.76
+    2025-01-01: 2.88
   FREE:
     2020-07-01: 2.21
     2021-07-01: 2.29
     2022-07-01: 2.46
     2023-07-01: 2.95
+    2024-07-01: 3.06
+    2025-01-01: 3.18
 
 metadata:
   unit: currency-USD
@@ -61,6 +79,10 @@ metadata:
       href: https://www.federalregister.gov/documents/2022/07/26/2022-15892/national-school-lunch-special-milk-and-school-breakfast-programs-national-average-paymentsmaximum
     - title: National School Lunch, Special Milk, and School Breakfast Programs, National Average Payments/Maximum Reimbursement Rates - 2023
       href: https://www.federalregister.gov/documents/2023/07/07/2023-14313/national-school-lunch-special-milk-and-school-breakfast-programs-national-average-paymentsmaximum
+    - title: National School Lunch, Special Milk, and School Breakfast Programs, National Average Payments/Maximum Reimbursement Rates - 2024
+      href: https://www.regulations.gov/document/FNS-2024-0022-0001
+    - title: National School Lunch, Special Milk, and School Breakfast Programs, National Average Payments/Maximum Reimbursement Rates - 2025
+      href: https://www.govinfo.gov/content/pkg/FR-2025-07-24/pdf/2025-13879.pdf#page=4
   period: day
   label: School Breakfast Program value
   breakdown:

policyengine_us/reforms/ctc/__init__.py

@@ -4,3 +4,12 @@ from .ctc_older_child_supplement import (
 from .ctc_additional_bracket import (
     create_ctc_additional_bracket_reform,
 )
+from .ctc_per_child_phase_out import (
+    create_ctc_per_child_phase_out_reform,
+)
+from .ctc_per_child_phase_in import (
+    create_ctc_per_child_phase_in_reform,
+)
+from .ctc_minimum_refundable_amount import (
+    create_ctc_minimum_refundable_amount_reform,
+)

policyengine_us/reforms/ctc/ctc_minimum_refundable_amount.py

@@ -0,0 +1,90 @@
+from policyengine_us.model_api import *
+
+
+def create_ctc_minimum_refundable_amount() -> Reform:
+    class ctc_minimum_refundable_amount(Variable):
+        value_type = float
+        entity = Person
+        label = "CTC minimum refundable amount"
+        unit = USD
+        defined_for = "ctc_qualifying_child"
+        documentation = "Minimum refundable amount per child, exempt from phase-in but subject to phase-out."
+        definition_period = YEAR
+
+        def formula(person, period, parameters):
+            p = parameters(period).gov.contrib.ctc.minimum_refundable
+
+            age = person("age", period)
+
+            return p.amount.calc(age)
+
+    class refundable_ctc(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "refundable CTC"
+        unit = USD
+        documentation = (
+            "The portion of the Child Tax Credit that is refundable."
+        )
+        definition_period = YEAR
+        reference = "https://www.law.cornell.edu/uscode/text/26/24#d"
+
+        def formula(tax_unit, period, parameters):
+            # This line corresponds to "the credit which would be allowed under this section [the CTC section]"
+            # without regard to this subsection [the refundability section] and the limitation under
+            # section 26(a) [the section that limits the amount of the non-refundable CTC to tax liability].
+            # This is the full CTC. This is then limited to the maximum refundable amount per child as per the
+            # TCJA provision.
+
+            ctc = parameters(period).gov.irs.credits.ctc
+
+            maximum_amount = tax_unit("ctc_refundable_maximum", period)
+
+            total_ctc = tax_unit("ctc", period)
+
+            if ctc.refundable.fully_refundable:
+                reduction = tax_unit("ctc_phase_out", period)
+                reduced_max_amount = max_(0, maximum_amount - reduction)
+                return min_(reduced_max_amount, total_ctc)
+
+            maximum_refundable_ctc = min_(maximum_amount, total_ctc)
+            minimum_refundable_ctc = add(
+                tax_unit, period, ["ctc_minimum_refundable_amount"]
+            )
+            phase_in = tax_unit("ctc_phase_in", period)
+            phase_in_with_minimum = max_(phase_in, minimum_refundable_ctc)
+            limiting_tax = tax_unit("ctc_limiting_tax_liability", period)
+            ctc_capped_by_tax = min_(total_ctc, limiting_tax)
+            ctc_capped_by_increased_tax = min_(
+                total_ctc, limiting_tax + phase_in_with_minimum
+            )
+            amount_ctc_would_increase = (
+                ctc_capped_by_increased_tax - ctc_capped_by_tax
+            )
+            return min_(maximum_refundable_ctc, amount_ctc_would_increase)
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(ctc_minimum_refundable_amount)
+            self.update_variable(refundable_ctc)
+
+    return reform
+
+
+def create_ctc_minimum_refundable_amount_reform(
+    parameters, period, bypass: bool = False
+):
+    if bypass:
+        return create_ctc_minimum_refundable_amount()
+
+    p = parameters(period).gov.contrib.ctc.minimum_refundable
+
+    if p.in_effect:
+        return create_ctc_minimum_refundable_amount()
+    else:
+        return None
+
+
+ctc_minimum_refundable_amount = create_ctc_minimum_refundable_amount_reform(
+    None, None, bypass=True
+)

policyengine_us/reforms/ctc/ctc_per_child_phase_in.py

@@ -0,0 +1,49 @@
+from policyengine_us.model_api import *
+import numpy as np
+
+
+def create_ctc_per_child_phase_in() -> Reform:
+    class ctc_phase_in_relevant_earnings(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Relevant earnings for the CTC phase-in"
+        unit = USD
+        definition_period = YEAR
+        reference = "https://www.law.cornell.edu/uscode/text/26/24#d"
+
+        def formula(tax_unit, period, parameters):
+
+            ctc = parameters(period).gov.irs.credits.ctc
+
+            earnings = tax_unit("tax_unit_earned_income", period)
+            earnings_over_threshold = max_(
+                0, earnings - ctc.refundable.phase_in.threshold
+            )
+            qualifying_children = tax_unit("ctc_qualifying_children", period)
+            phase_in_rate = ctc.refundable.phase_in.rate * qualifying_children
+            return earnings_over_threshold * phase_in_rate
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(ctc_phase_in_relevant_earnings)
+
+    return reform
+
+
+def create_ctc_per_child_phase_in_reform(
+    parameters, period, bypass: bool = False
+):
+    if bypass:
+        return create_ctc_per_child_phase_in()
+
+    p = parameters(period).gov.contrib.ctc.per_child_phase_out
+
+    if p.in_effect:
+        return create_ctc_per_child_phase_in()
+    else:
+        return None
+
+
+ctc_per_child_phase_in = create_ctc_per_child_phase_in_reform(
+    None, None, bypass=True
+)

policyengine_us/reforms/ctc/ctc_per_child_phase_out.py

@@ -0,0 +1,54 @@
+from policyengine_us.model_api import *
+import numpy as np
+
+
+def create_ctc_per_child_phase_out() -> Reform:
+    class ctc_phase_out(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "CTC reduction from income"
+        unit = USD
+        documentation = "Reduction of the total CTC due to income."
+        definition_period = YEAR
+
+        def formula(tax_unit, period, parameters):
+            # TCJA's phase-out changes are purely parametric so don't require
+            # structural reform.
+
+            # The ARPA CTC has two phase-outs: the original, and a new phase-out
+            # applying before and only to the increase in the maximum CTC under ARPA.
+
+            # Start with the normal phase-out.
+            income = tax_unit("adjusted_gross_income", period)
+            p = parameters(period).gov.irs.credits.ctc.phase_out
+            phase_out_threshold = tax_unit("ctc_phase_out_threshold", period)
+            qualifying_children = tax_unit("ctc_qualifying_children", period)
+            excess = max_(0, income - phase_out_threshold)
+            increments = np.ceil(excess / p.increment)
+            reduction_amount = p.amount * qualifying_children
+            return increments * reduction_amount
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(ctc_phase_out)
+
+    return reform
+
+
+def create_ctc_per_child_phase_out_reform(
+    parameters, period, bypass: bool = False
+):
+    if bypass:
+        return create_ctc_per_child_phase_out()
+
+    p = parameters(period).gov.contrib.ctc.per_child_phase_out
+
+    if p.in_effect:
+        return create_ctc_per_child_phase_out()
+    else:
+        return None
+
+
+ctc_per_child_phase_out = create_ctc_per_child_phase_out_reform(
+    None, None, bypass=True
+)

policyengine_us/reforms/reforms.py

@@ -59,6 +59,9 @@ from .state_dependent_exemptions import (
 from .ctc import (
     create_ctc_older_child_supplement_reform,
     create_ctc_additional_bracket_reform,
+    create_ctc_per_child_phase_in_reform,
+    create_ctc_per_child_phase_out_reform,
+    create_ctc_minimum_refundable_amount_reform,
 )
 from .snap import (
     create_abolish_snap_deductions_reform,
@@ -106,6 +109,7 @@ from .crfb import (
     create_senior_deduction_extension_reform,
 )
 
+
 from policyengine_core.reforms import Reform
 import warnings
 
@@ -235,6 +239,15 @@ def create_structural_reforms_from_parameters(parameters, period):
     american_worker_rebate_act = create_american_worker_rebate_act_reform(
         parameters, period
     )
+    ctc_per_child_phase_out = create_ctc_per_child_phase_out_reform(
+        parameters, period
+    )
+    ctc_per_child_phase_in = create_ctc_per_child_phase_in_reform(
+        parameters, period
+    )
+    ctc_minimum_refundable_amount = (
+        create_ctc_minimum_refundable_amount_reform(parameters, period)
+    )
 
     reforms = [
         afa_reform,
@@ -282,6 +295,9 @@ def create_structural_reforms_from_parameters(parameters, period):
         mi_surtax,
         additional_tax_bracket,
         american_worker_rebate_act,
+        ctc_per_child_phase_out,
+        ctc_per_child_phase_in,
+        ctc_minimum_refundable_amount,
     ]
     reforms = tuple(filter(lambda x: x is not None, reforms))
 

policyengine_us/tests/policy/baseline/gov/usda/school_meals/integration.yaml

@@ -20,3 +20,26 @@
     school_meal_net_subsidy: 180 * ((3.66 + 1.97) - (0.35 + 0.33))
     free_school_meals: 180 * (3.66 + 1.97 - 0.35 - 0.33)
     reduced_price_school_meals: 0
+
+# Test 2025 values
+- name: 2025 values test - Contiguous US FREE tier
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent: {}
+      child:
+        age: 10
+        is_in_k12_school: true
+    spm_units:
+      spm_unit:
+        members: [parent, child]
+        school_meal_fpg_ratio: 1.2  # FREE tier
+        snap: 0
+    households:
+      household:
+        members: [parent, child]
+        state_code: FL
+  output:
+    school_meal_tier: FREE
+    school_meal_daily_subsidy: 7.06  # NSLP 4.60 + SBP 2.46 (2025 rates)

policyengine_us/tests/policy/baseline/gov/usda/school_meals/school_meal_daily_subsidy.yaml

@@ -11,3 +11,11 @@
     school_meal_tier: FREE
   output:
     school_meal_daily_subsidy: 3.66 + 1.97
+
+# Test 2025 values (effective January 1, 2025)
+- name: Contiguous US - 2025 FREE tier
+  period: 2025
+  input:
+    school_meal_tier: FREE
+  output:
+    school_meal_daily_subsidy: 7.06  # NSLP 4.60 + SBP 2.46

policyengine_us/tests/policy/contrib/ctc/ctc_minimum_refundable_amount.yaml

@@ -0,0 +1,365 @@
+# Integration tests - With reform applied
+
+- name: Integration test - no earnings, minimum amount should apply
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount
+  input:
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 800
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 500
+    people:
+      person1:
+        age: 40
+        is_tax_unit_head: true
+        employment_income: 0
+      child1:
+        age: 5
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [person1, child1]
+    households:
+      household:
+        members: [person1, child1]
+  output:
+    ctc_minimum_refundable_amount: [0, 800]
+    refundable_ctc: 800
+    ctc: 2_000
+    ctc_phase_in: 0  # No earnings means no phase-in
+
+- name: Integration test - low earnings where minimum exceeds phase-in
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount
+  input:
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 800
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 500
+    people:
+      person1:
+        age: 40
+        is_tax_unit_head: true
+        employment_income: 3_000  # Low earnings
+      child1:
+        age: 5
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [person1, child1]
+    households:
+      household:
+        members: [person1, child1]
+  output:
+    # Phase-in = (3_000 - 2_500) * 0.15 = 75
+    # Minimum = 800 (exceeds phase-in)
+    # Should use minimum of 800
+    ctc_phase_in: 75
+    ctc_minimum_refundable_amount: [0, 800]
+    refundable_ctc: 800
+    ctc: 2_000
+
+- name: Integration test - earnings where phase-in exceeds minimum (edge case)
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount
+  input:
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 800
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 500
+    people:
+      person1:
+        age: 40
+        is_tax_unit_head: true
+        employment_income: 6_000  # Moderate earnings
+      child1:
+        age: 5
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [person1, child1]
+    households:
+      household:
+        members: [person1, child1]
+  output:
+    # Phase-in = (6_000 - 2_500) * 0.15 = 525
+    # Minimum = 800 (exceeds phase-in)
+    # Should use minimum of 800, not add minimum on top
+    ctc_phase_in: 525
+    ctc_minimum_refundable_amount: [0, 800]
+    refundable_ctc: 800  # Uses max(phase-in, minimum)
+    ctc: 2_000
+
+- name: Integration test - high earnings where phase-in far exceeds minimum
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount
+  input:
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 800
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 500
+    people:
+      person1:
+        age: 40
+        is_tax_unit_head: true
+        employment_income: 30_000
+      child1:
+        age: 5
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [person1, child1]
+    households:
+      household:
+        members: [person1, child1]
+  output:
+    ctc_refundable_maximum: 1_700
+    ctc: 2_000
+    ctc_phase_out: 0
+    ctc_minimum_refundable_amount: [0, 800]
+    ctc_phase_in: 4_125  # (30_000 - 2_500) * 0.15
+    # Phase-in exceeds minimum, should use phase-in
+    # Tax liability is 810, so amount_ctc_would_increase = min(2000, 810+4125) - min(2000, 810) = 2000 - 810 = 1190
+    # refundable = min(max_refundable=1700, amount_ctc_would_increase=1190) = 1190
+    refundable_ctc: 1_190
+
+- name: Integration test - multiple children with different ages
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount
+  input:
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 800  # Under 6
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 500  # 6 and over
+    people:
+      person1:
+        age: 40
+        is_tax_unit_head: true
+        employment_income: 0  # No earnings
+      child1:
+        age: 3
+        ctc_qualifying_child: true
+      child2:
+        age: 7
+        ctc_qualifying_child: true
+      child3:
+        age: 10
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [person1, child1, child2, child3]
+    households:
+      household:
+        members: [person1, child1, child2, child3]
+  output:
+    ctc_minimum_refundable_amount: [0, 800, 500, 500]  # By person
+    # Total minimum = 800 + 500 + 500 = 1_800
+    refundable_ctc: 1_800
+    ctc: 6_000  # 3 children * 2_000
+
+# Counterfactual tests - Without reform applied (baseline)
+
+- name: Counterfactual - no earnings, no refundable CTC without reform
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        is_tax_unit_head: true
+        employment_income: 0
+      child1:
+        age: 5
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [person1, child1]
+    households:
+      household:
+        members: [person1, child1]
+  output:
+    refundable_ctc: 0  # No refundable CTC without earnings
+    ctc: 2_000
+    ctc_phase_in: 0
+
+- name: Counterfactual - low earnings, limited by phase-in without reform
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        is_tax_unit_head: true
+        employment_income: 3_000
+      child1:
+        age: 5
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [person1, child1]
+    households:
+      household:
+        members: [person1, child1]
+  output:
+    ctc_phase_in: 75  # (3_000 - 2_500) * 0.15 = 75
+    refundable_ctc: 75  # Limited by phase-in
+    ctc: 2_000
+
+- name: Counterfactual - moderate earnings without reform
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        is_tax_unit_head: true
+        employment_income: 6_000
+      child1:
+        age: 5
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [person1, child1]
+    households:
+      household:
+        members: [person1, child1]
+  output:
+    ctc_phase_in: 525  # (6_000 - 2_500) * 0.15
+    refundable_ctc: 525  # Uses phase-in
+    ctc: 2_000
+
+- name: Counterfactual - high earnings without reform
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        is_tax_unit_head: true
+        employment_income: 30_000
+      child1:
+        age: 5
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [person1, child1]
+    households:
+      household:
+        members: [person1, child1]
+  output:
+    ctc_refundable_maximum: 1_700
+    ctc: 2_000
+    ctc_phase_in: 4_125  # (30_000 - 2_500) * 0.15
+    # Tax liability is 810, amount_ctc_would_increase = min(2000, 810+4125) - min(2000, 810) = 1190
+    refundable_ctc: 1_190  # Limited by amount CTC would increase
+
+# Edge case tests - Ensuring no double attribution
+
+- name: Edge case - phase-in approximately equals minimum (no double credit)
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount
+  input:
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 800
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 500
+    people:
+      person1:
+        age: 40
+        is_tax_unit_head: true
+        employment_income: 7_833  # Earnings to get approximately 800 phase-in
+        # Phase-in = (7_833 - 2_500) * 0.15 ≈ 799.95
+      child1:
+        age: 5
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [person1, child1]
+    households:
+      household:
+        members: [person1, child1]
+  output:
+    ctc_phase_in: 799.95  # Approximately equals minimum
+    ctc_minimum_refundable_amount: [0, 800]
+    refundable_ctc: 800  # Uses minimum since phase-in < minimum
+    ctc: 2_000
+
+- name: Edge case - phase-in slightly above minimum (ensures correct calculation)
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount
+  input:
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 800
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 500
+    people:
+      person1:
+        age: 40
+        is_tax_unit_head: true
+        employment_income: 8_000  # Slightly more than needed for 800 phase-in
+      child1:
+        age: 5
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [person1, child1]
+    households:
+      household:
+        members: [person1, child1]
+  output:
+    ctc_phase_in: 825  # (8_000 - 2_500) * 0.15
+    ctc_minimum_refundable_amount: [0, 800]
+    refundable_ctc: 825  # Uses phase-in since it's higher
+    ctc: 2_000
+
+- name: Edge case - multiple children ensuring no multiplication of minimum
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount
+  input:
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 800
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 500
+    people:
+      person1:
+        age: 40
+        is_tax_unit_head: true
+        employment_income: 20_000  # Moderate earnings
+      child1:
+        age: 3
+        ctc_qualifying_child: true
+      child2:
+        age: 7
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [person1, child1, child2]
+    households:
+      household:
+        members: [person1, child1, child2]
+  output:
+    ctc_minimum_refundable_amount: [0, 800, 500]
+    # Total minimum = 1_300
+    ctc_phase_in: 2_625  # (20_000 - 2_500) * 0.15
+    # Phase-in exceeds total minimum, so use phase-in
+    ctc_refundable_maximum: 3_400  # 2 * 1_700
+    refundable_ctc: 2_625  # Uses phase-in, not phase-in + minimum
+    ctc: 4_000  # 2 children * 2_000
+
+- name: Edge case - very high income with phase-out affecting refundability
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount
+  input:
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 800
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 500
+    people:
+      person1:
+        age: 40
+        is_tax_unit_head: true
+        is_tax_unit_spouse: false
+        employment_income: 250_000  # High income triggering phase-out
+      child1:
+        age: 5
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [person1, child1]
+        tax_unit_is_joint: false
+    households:
+      household:
+        members: [person1, child1]
+  output:
+    # Phase-out starts at 200_000 for single filers
+    # Phase-out = (250_000 - 200_000) * 0.05 = 2_500
+    ctc_phase_out: 2_500
+    ctc: 0  # Fully phased out (2_000 - 2_500 = 0, capped at 0)
+    refundable_ctc: 0  # No CTC left to be refundable

policyengine_us/tests/policy/contrib/ctc/ctc_per_child_phase_in.yaml

@@ -0,0 +1,144 @@
+- name: Earnings below threshold - no phase-in
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    tax_unit_earned_income: 2_000
+    ctc_qualifying_children: 2
+  output:
+    ctc_phase_in_relevant_earnings: 0
+
+- name: Earnings exactly at threshold - no phase-in
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    tax_unit_earned_income: 2_500
+    ctc_qualifying_children: 1
+  output:
+    ctc_phase_in_relevant_earnings: 0
+
+- name: Single child - earnings $1,000 above threshold
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    tax_unit_earned_income: 3_500
+    ctc_qualifying_children: 1
+  output:
+    ctc_phase_in_relevant_earnings: 150
+
+- name: Single child - earnings $5,000 above threshold
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    tax_unit_earned_income: 7_500
+    ctc_qualifying_children: 1
+  output:
+    ctc_phase_in_relevant_earnings: 750
+
+- name: Two children - earnings $1,000 above threshold
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    tax_unit_earned_income: 3_500
+    ctc_qualifying_children: 2
+  output:
+    ctc_phase_in_relevant_earnings: 300
+
+- name: Two children - earnings $5,000 above threshold
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    tax_unit_earned_income: 7_500
+    ctc_qualifying_children: 2
+  output:
+    ctc_phase_in_relevant_earnings: 1_500
+
+- name: Three children - earnings $2,000 above threshold
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    tax_unit_earned_income: 4_500
+    ctc_qualifying_children: 3
+  output:
+    ctc_phase_in_relevant_earnings: 900
+
+- name: Four children - high earnings scenario
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    tax_unit_earned_income: 10_000
+    ctc_qualifying_children: 4
+  output:
+    ctc_phase_in_relevant_earnings: 4_500
+
+- name: Edge case - earnings $1 above threshold with one child
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    tax_unit_earned_income: 2_501
+    ctc_qualifying_children: 1
+  output:
+    ctc_phase_in_relevant_earnings: 0.15
+
+- name: Edge case - earnings $1 above threshold with three children
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    tax_unit_earned_income: 2_501
+    ctc_qualifying_children: 3
+  output:
+    ctc_phase_in_relevant_earnings: 0.45
+
+- name: Counterfactual - same scenario without reform active
+  period: 2024
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: false
+    tax_unit_earned_income: 3_500
+    ctc_qualifying_children: 2
+  output:
+    ctc_phase_in_relevant_earnings: 150
+
+- name: Large earnings scenario - $50,000 with single child
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    tax_unit_earned_income: 50_000
+    ctc_qualifying_children: 1
+  output:
+    ctc_phase_in_relevant_earnings: 7_125
+
+- name: Large earnings scenario - $50,000 with two children
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    tax_unit_earned_income: 50_000
+    ctc_qualifying_children: 2
+  output:
+    ctc_phase_in_relevant_earnings: 14_250
+
+- name: Large earnings scenario - $50,000 with two children, reform not active
+  period: 2024
+  input:
+    tax_unit_earned_income: 50_000
+    ctc_qualifying_children: 2
+  output:
+    ctc_phase_in_relevant_earnings: 7_125
+
+- name: Large earnings scenario - $50,000 with one child, reform not active
+  period: 2024
+  input:
+    tax_unit_earned_income: 50_000
+    ctc_qualifying_children: 1
+  output:
+    ctc_phase_in_relevant_earnings: 7_125

policyengine_us/tests/policy/contrib/ctc/ctc_per_child_phase_out.yaml

@@ -0,0 +1,118 @@
+- name: Adjusted gross income below the threshold
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    adjusted_gross_income: 0
+    ctc_phase_out_threshold: 200_000
+    ctc_qualifying_children: 3
+  output:
+    ctc_phase_out: 0
+
+- name: Single child - no phase out
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    adjusted_gross_income: 200_000
+    ctc_phase_out_threshold: 200_000
+    ctc_qualifying_children: 1
+  output:
+    ctc_phase_out: 0
+
+- name: Single child - partial phase out at $1,000 above threshold
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    adjusted_gross_income: 201_000
+    ctc_phase_out_threshold: 200_000
+    ctc_qualifying_children: 1
+  output:
+    ctc_phase_out: 50
+
+- name: Single child - partial phase out at $1,500 above threshold
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    adjusted_gross_income: 201_500
+    ctc_phase_out_threshold: 200_000
+    ctc_qualifying_children: 1
+  output:
+    ctc_phase_out: 100
+
+- name: Three children - no phase out at threshold
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    adjusted_gross_income: 200_000
+    ctc_phase_out_threshold: 200_000
+    ctc_qualifying_children: 3
+  output:
+    ctc_phase_out: 0
+
+- name: Three children - partial phase out at $1,000 above threshold
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    adjusted_gross_income: 201_000
+    ctc_phase_out_threshold: 200_000
+    ctc_qualifying_children: 3
+  output:
+    ctc_phase_out: 150
+
+- name: Three children - partial phase out at $2,500 above threshold
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    adjusted_gross_income: 202_500
+    ctc_phase_out_threshold: 200_000
+    ctc_qualifying_children: 3
+  output:
+    ctc_phase_out: 450
+
+- name: Two children - large phase out at $10,000 above threshold
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    adjusted_gross_income: 210_000
+    ctc_phase_out_threshold: 200_000
+    ctc_qualifying_children: 2
+  output:
+    ctc_phase_out: 1_000
+
+- name: Counterfactual - same scenario without reform active
+  period: 2024
+  input:
+    adjusted_gross_income: 201_000
+    ctc_phase_out_threshold: 200_000
+    ctc_qualifying_children: 3
+  output:
+    ctc_phase_out: 50
+
+- name: Edge case - exactly at increment boundary
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    adjusted_gross_income: 202_000
+    ctc_phase_out_threshold: 200_000
+    ctc_qualifying_children: 2
+  output:
+    ctc_phase_out: 200
+
+- name: Edge case - one dollar over increment boundary
+  period: 2024
+  reforms: policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    adjusted_gross_income: 202_001
+    ctc_phase_out_threshold: 200_000
+    ctc_qualifying_children: 2
+  output:
+    ctc_phase_out: 300

{policyengine_us-1.405.0.dist-info → policyengine_us-1.407.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.405.0
+Version: 1.407.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.405.0.dist-info → policyengine_us-1.407.0.dist-info}/RECORD

@@ -193,8 +193,12 @@ policyengine_us/parameters/gov/contrib/crfb/tax_employer_social_security_tax/in_
 policyengine_us/parameters/gov/contrib/ctc/additional_bracket/in_effect.yaml,sha256=ye9DVUx50Q5jWNw5m9RFtWHeB7MDwle7qHGX7_wd0Ck,187
 policyengine_us/parameters/gov/contrib/ctc/additional_bracket/amount/actc.yaml,sha256=_Dyd6AWevefbcEc_QNyAy1LHeEiVXoNqqKp5CENKu3U,457
 policyengine_us/parameters/gov/contrib/ctc/additional_bracket/amount/base.yaml,sha256=RUHbKjTNmmIbVnCkbY92r15PuS-YsVKiugQ7WIyZyBc,481
+policyengine_us/parameters/gov/contrib/ctc/minimum_refundable/amount.yaml,sha256=vkK1hshSL-DrspUXMW4DUUB98kpw7Wu0N1YRlUJPQgE,404
+policyengine_us/parameters/gov/contrib/ctc/minimum_refundable/in_effect.yaml,sha256=po9YS0kG2KWs3UUYQ-WV9XRZguIoYmSIHnmNYKpyAR8,190
 policyengine_us/parameters/gov/contrib/ctc/oldest_child_supplement/amount.yaml,sha256=-AtkjP9B6crQ614NPcKC1pENjFG2VAp7sapWA2wj9Fk,213
 policyengine_us/parameters/gov/contrib/ctc/oldest_child_supplement/in_effect.yaml,sha256=pEG7lrB40aoTw8sASIk_FBjdyH8GR0Dke6KsnPZWaFI,228
+policyengine_us/parameters/gov/contrib/ctc/per_child_phase_in/in_effect.yaml,sha256=r-KcWaveg451v-uPGqQex3rubXeXU5EFUMsF_4k7Au8,211
+policyengine_us/parameters/gov/contrib/ctc/per_child_phase_out/in_effect.yaml,sha256=iP6h0bnOU6wZCv86PPXB97TncyvqgWUV2yanR3JRgRU,213
 policyengine_us/parameters/gov/contrib/dc_kccatc/README.md,sha256=T7HWK3KBedbUs698XSGQGObR5KrOmdavdMzx6GyG2MU,76
 policyengine_us/parameters/gov/contrib/dc_kccatc/active.yaml,sha256=pqkV9omZweK_C22ZZ570uQxoiNK932yPatX-Y6M_wX8,181
 policyengine_us/parameters/gov/contrib/dc_kccatc/expenses/max.yaml,sha256=OS040sM47tFcH4ayy13X6OnlTUwxcREdC5AADMl8nF8,164
@@ -3050,8 +3054,8 @@ policyengine_us/parameters/gov/usda/csfp/fpg_limit.yaml,sha256=CtLqDLOOtBSjDsDO4
 policyengine_us/parameters/gov/usda/csfp/min_age.yaml,sha256=7ooj6hCVj3xQdGCjKdLTdSkb97-TuI91VJmql1P3z6c,376
 policyengine_us/parameters/gov/usda/school_meals/categorical_eligibility.yaml,sha256=SWdC8w6Py32eSnhPT0q23_i_RPTFw0pYryRDQxzmQyI,756
 policyengine_us/parameters/gov/usda/school_meals/school_days.yaml,sha256=lb1wHgRMwr2rar9_AenI5rVEqP-dBsyJAVfykfpGdxY,346
-policyengine_us/parameters/gov/usda/school_meals/amount/nslp.yaml,sha256=F43bJha0QGmerhZt5WxIw0ztpuIgMlZnCXr0RSFBivU,2164
-policyengine_us/parameters/gov/usda/school_meals/amount/sbp.yaml,sha256=W6Pl6y-DHzR9jAiBb5dDfPTS0sR0-JGHQGxkR7zqB2k,2465
+policyengine_us/parameters/gov/usda/school_meals/amount/nslp.yaml,sha256=fOgx9uYZezcNYmIB8RxPEgZTXwSlwmvQ5ElX8Lvpobo,3299
+policyengine_us/parameters/gov/usda/school_meals/amount/sbp.yaml,sha256=NbhCytCY8TuFd7fclU40drc4wPG8qQLByA43O26Qdlo,3283
 policyengine_us/parameters/gov/usda/school_meals/income/limit.yaml,sha256=VeFvZeZ8j0vkMLN60x3AKqjhVwVMt0rMAf_wVVD_-OE,487
 policyengine_us/parameters/gov/usda/school_meals/income/sources.yaml,sha256=e8eVM2_5uwFgWP3MusGqBz7ipexbFcJFV5ULpnqTnX8,586
 policyengine_us/parameters/gov/usda/snap/README.md,sha256=fA48lyX5pFyLm5yBYS96cBIRyDNAX1pz1m7jbYw6Hds,51
@@ -3133,7 +3137,7 @@ policyengine_us/params_on_demand/gov/hhs/medicaid/geography/medicaid_rating_area
 policyengine_us/reforms/__init__.py,sha256=FPV8k2633kzUhbKUK8jC6yJONbnZ5n9zLAq2UL57KH4,113
 policyengine_us/reforms/dc_kccatc.py,sha256=LyGMfEKe-0TgQ-2vCYGOD8W-EGEW8_DgIqCQP89qDyg,4283
 policyengine_us/reforms/dc_tax_threshold_joint_ratio.py,sha256=G-5E1EJFGZ3VeUl_fuyj82nMIttHRNRdlT-x98koJrk,1633
-policyengine_us/reforms/reforms.py,sha256=clBmQkfuj2MFmcJHUu7I0smBD6wCjA4iqp4JKGav3v4,9896
+policyengine_us/reforms/reforms.py,sha256=vlmmXymCgkY58URYF-3-Sdcy_SvlScKjG-YF7vco2cU,10453
 policyengine_us/reforms/taxsim.py,sha256=bXNFWfjBX5USld1C7fziT6BBmRy-avz00QtL8WmCHy0,5276
 policyengine_us/reforms/winship.py,sha256=_q74Af1nkmoh0-M6PZJ2FcJAn6v5zf5sAEgvxjwHwyA,3069
 policyengine_us/reforms/additional_tax_bracket/__init__.py,sha256=087GDzojnzkbARUgGTQDMNVWJzjtNZvBGr46jfu1kXc,89
@@ -3169,9 +3173,12 @@ policyengine_us/reforms/crfb/senior_deduction_extension.py,sha256=Hdg16tmU8bYUa9
 policyengine_us/reforms/crfb/tax_employer_medicare_tax.py,sha256=Hc2GVwoXn2b_izOyoEpocySLo11BdmzFnyQoEiHJsFI,4236
 policyengine_us/reforms/crfb/tax_employer_payroll_tax.py,sha256=-V6vv51aYb0NRuB4mjqfjD6yGNSLqqgbKVhVG455U3I,4678
 policyengine_us/reforms/crfb/tax_employer_social_security_tax.py,sha256=hawAdLtwCnY3_7jUVPTM0KpeYRfT7tVk0xqCMhdxP4E,4292
-policyengine_us/reforms/ctc/__init__.py,sha256=_qWyJ2JK4xfkef1REpYcXjY2v8m-xppoXGxoPFs7voc,172
+policyengine_us/reforms/ctc/__init__.py,sha256=mXLIEHPIXHe5PyI96pTmP9b3y1jwwTcMoRNOIx808Y4,434
 policyengine_us/reforms/ctc/ctc_additional_bracket.py,sha256=KNmEB_OLwpLbvaPo4w0n18VnAmg0u3efirfVVCOrWj4,2391
+policyengine_us/reforms/ctc/ctc_minimum_refundable_amount.py,sha256=TWMzyJOB1KwGhZ4j8aeCc_GbIcmUqf2I1cetwc7D4y4,3352
 policyengine_us/reforms/ctc/ctc_older_child_supplement.py,sha256=eGkehEr_26CYSFo3K4gZ2vJYR_8wDX4r776DIMEaaik,1714
+policyengine_us/reforms/ctc/ctc_per_child_phase_in.py,sha256=jgfq8YOtYBc8gN-oleE8Fp2zG7h5X0LHLn6At14vFdk,1453
+policyengine_us/reforms/ctc/ctc_per_child_phase_out.py,sha256=MhcXlTVpDTg1QbGPP-eq-VxKOD6eqnkoKpgbI_lc6_I,1783
 policyengine_us/reforms/deductions/salt/__init__.py,sha256=wbfISQikAqCdy0MnLC-oZKmieRksm64MKHnNFbW3Ldw,114
 policyengine_us/reforms/deductions/salt/limit_salt_deduction_to_property_taxes.py,sha256=F3KrYmOeR0JdkSxj7iClIdkagpHDcUpGnYLFCIjd7hw,1372
 policyengine_us/reforms/eitc/__init__.py,sha256=bHbMSYp45mGa_JeBgHxDeyBh2_cGoc74SGKZ_8NKCCc,100
@@ -5097,11 +5104,11 @@ policyengine_us/tests/policy/baseline/gov/usda/is_usda_elderly.yaml,sha256=NcQfi
 policyengine_us/tests/policy/baseline/gov/usda/csfp/commodity_supplemental_food_program.yaml,sha256=5HRzWfGmOmk7baZPGBUSPL5FsU7pKa6yDxWGhA8vTOc,432
 policyengine_us/tests/policy/baseline/gov/usda/csfp/integration.yaml,sha256=HrY6IZHAwTtvJbKe3jcqyPdWzX3ucVf2vrT13Wy1lOg,540
 policyengine_us/tests/policy/baseline/gov/usda/school_meals/free_school_meals.yaml,sha256=5scrkj13rPiGCwbn4j_qo_zVFiFm8qqKueEU46bUu_M,320
-policyengine_us/tests/policy/baseline/gov/usda/school_meals/integration.yaml,sha256=5bZIflgqcHCZSLXx4G0n-W536VkY5Lm2Ik1V7jE-fcE,647
+policyengine_us/tests/policy/baseline/gov/usda/school_meals/integration.yaml,sha256=30mUTMZ0UHI5xxQXJ3FH8PW3yh0hPDkQPToIoR87AoQ,1188
 policyengine_us/tests/policy/baseline/gov/usda/school_meals/meets_school_meal_categorical_eligibility.yaml,sha256=qdoPOOhUCmXXg9VuW5Ry1FoeieeQVHrZK8qHXlfA1ug,2267
 policyengine_us/tests/policy/baseline/gov/usda/school_meals/reduced_price_school_meals.yaml,sha256=bssmR8x9haRh62GzlK7MbMXLcRJERc5ATsRAdd24YQg,332
 policyengine_us/tests/policy/baseline/gov/usda/school_meals/school_meal_countable_income.yaml,sha256=bAZYn4t3-27uZV3dIyPce7f72DDlzq6C7wA0sIYSrTY,574
-policyengine_us/tests/policy/baseline/gov/usda/school_meals/school_meal_daily_subsidy.yaml,sha256=fsS7CmjddLkmJXo96Pq1KbCi3f-YNNZgKAz1MO6jEtg,352
+policyengine_us/tests/policy/baseline/gov/usda/school_meals/school_meal_daily_subsidy.yaml,sha256=GKn7piKnwR5xwTmxtGpzQg-2uQ9bIaNtkJibSYILYdo,560
 policyengine_us/tests/policy/baseline/gov/usda/school_meals/school_meal_fpg_ratio.yaml,sha256=nhOAnRJ_cpqN9GfXLAxw2oJYrWgep7FIXIhfWO4OvNw,181
 policyengine_us/tests/policy/baseline/gov/usda/school_meals/school_meal_net_subsidy.yaml,sha256=tG0qyY9FMP9xzrqCDeM11ERzepd0vziKIaQTmE_Q7JI,330
 policyengine_us/tests/policy/baseline/gov/usda/school_meals/school_meal_paid_daily_subsidy.yaml,sha256=6bUsc4xFDAvT7cK1vNB1SSkermTd5gb-qECZHOcOsPk,138
@@ -5258,7 +5265,10 @@ policyengine_us/tests/policy/contrib/crfb/tax_employer_medicare_tax.yaml,sha256=
 policyengine_us/tests/policy/contrib/crfb/tax_employer_payroll_tax_percentage.yaml,sha256=N3l6vYyluEGIbd2HfSQFuAYPzg0r4CC0JZujm3-joO8,5510
 policyengine_us/tests/policy/contrib/crfb/tax_employer_social_security_tax.yaml,sha256=0boINedj32lA-V2VLztNBoylnOlzRinlwtcg3JIij0g,474
 policyengine_us/tests/policy/contrib/ctc/ctc_additional_bracket.yaml,sha256=0vUrhnn91ETd_lkk1YqG5EzGj8wTj2r5mHZ3A-mjwlo,3445
+policyengine_us/tests/policy/contrib/ctc/ctc_minimum_refundable_amount.yaml,sha256=bIkE1gHCmMTg8NWtGCZju3_teTwGRjQc3g2usM-wBCQ,11324
 policyengine_us/tests/policy/contrib/ctc/ctc_older_child_supplement.yaml,sha256=7P67DlafOtTxAcpH2ossYPDInWyz6DJayNf_0Ed7rcQ,2059
+policyengine_us/tests/policy/contrib/ctc/ctc_per_child_phase_in.yaml,sha256=uCAlu5Gj4iww2hCWbsqFst7zcT6UvM9_D9cKQyRc5QE,4754
+policyengine_us/tests/policy/contrib/ctc/ctc_per_child_phase_out.yaml,sha256=H5k9TyIge7VeZRGxIXVTOQPV5SpqAuX509iV-SXLBI4,3829
 policyengine_us/tests/policy/contrib/deductions/salt/limit_salt_deduction_to_property_taxes.yaml,sha256=hm9EmieOGGkIMfWgcNeKegLgAz9QQiGAeZKTlmxpJgU,1453
 policyengine_us/tests/policy/contrib/eitc/halve_joint_eitc_phase_out_rate.yaml,sha256=PxlvKGjORZl3BldCdXJMCxTuQ4mcdwPXYWsuSSB9fqw,1605
 policyengine_us/tests/policy/contrib/federal/abolish_federal_income_tax.yaml,sha256=mz696NDcL4oiTfj4jCg-PLKDE5p3-nsdAaIUglkz9rs,1600
@@ -8470,8 +8480,8 @@ 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-1.405.0.dist-info/METADATA,sha256=5arF4WPq8i9MvEZRXCxtHhZjbRBVvrXvwKmj2gHiclE,1649
-policyengine_us-1.405.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.405.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.405.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.405.0.dist-info/RECORD,,
+policyengine_us-1.407.0.dist-info/METADATA,sha256=ATkaWtTS25ldD_nciFznndHHCpAjZS4NTMMmlYMvmRQ,1649
+policyengine_us-1.407.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.407.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.407.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.407.0.dist-info/RECORD,,