policyengine-us 1.406.0__py3-none-any.whl → 1.407.1__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/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/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/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_pre_2024.py

@@ -38,7 +38,7 @@ class ny_ctc_pre_2024(Variable):
                 if isinstance(ctc_parameter, Parameter):
                     ctc_parameter.update(
                         start=instant("2017-01-01"),
-                        stop=instant("2026-01-01"),
+                        stop=instant("2035-01-01"),
                         value=ctc_parameter("2017-01-01"),
                     )
             # Delete all arrays from pre-TCJA CTC branch.

{policyengine_us-1.406.0.dist-info → policyengine_us-1.407.1.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.406.0
+Version: 1.407.1
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.406.0.dist-info → policyengine_us-1.407.1.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
@@ -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
@@ -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
@@ -7452,7 +7462,7 @@ policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_post_2024.
 policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_post_2024_base.py,sha256=firvDXTyXDQvjDzEaMMi8vTiFQ8_L1Tk3o3hLYzMdWM,1037
 policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_post_2024_eligible.py,sha256=8PP4Om-O5C3XUfSjFe5puZ7dORf0jVm0DXwDkt09E04,1223
 policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_post_2024_phase_out.py,sha256=bFxYim4489rCULP1Wjo6hzFCCEo51T5AVI4du4vl2MQ,1533
-policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_pre_2024.py,sha256=NQBL28lN4O8uOes-no6yiG6omwbI6GC3HSZ7ifAr9-8,3909
+policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_pre_2024.py,sha256=qjKFRkUkLky0x-VuKvdF6CdqlExNrflYTZgTrMcLoZ8,3909
 policyengine_us/variables/gov/states/ny/tax/income/credits/ctc/ny_ctc_pre_2024_eligible.py,sha256=ZS_8sFxPdFZ_rOHvZTwLv_VQh-N2iSBmABHrdBSYPjg,2269
 policyengine_us/variables/gov/states/ny/tax/income/credits/solar_energy_systems/ny_qualified_solar_energy_systems_equipment_expenditures.py,sha256=PkPQD477kkTqtDyeg7SdevSg7abb04oMBJ5xHFHpspI,407
 policyengine_us/variables/gov/states/ny/tax/income/credits/solar_energy_systems/ny_solar_energy_systems_equipment_credit.py,sha256=L8StSE44y0qJfowTiE2kjkFV1HipBwOdjfv2W7tlKfE,768
@@ -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
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