PyPI - policyengine-us - Versions diffs - 1.407.3__py3-none-any.whl → 1.408.0__py3-none-any.whl - Mend

policyengine-us 1.407.3py3-none-any.whl → 1.408.0py3-none-any.whl

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

@@ -16,4 +16,3 @@ brackets:
       2024-01-01: 6
     amount:
       2024-01-01: 0

policyengine_us/parameters/gov/states/nm/tax/income/main/head_of_household.yaml CHANGED Viewed

@@ -5,6 +5,8 @@ metadata:
   rate_unit: /1
   label: New Mexico income tax rate head of household filers
   reference:
+    - title: NMSA 1978, Section 7-2-7 (Effective January 1, 2025)
+      href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-7-d-1/
     - title: New Mexico Income Tax Act, 7-2-7, B
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=45 # document page 33
     # Tax form depicts the income tax as a tax rate table without specific rates.
@@ -21,16 +23,25 @@ brackets:
       2008-01-01: 0
     rate:
       2008-01-01: 0.017
+      2025-01-01: 0.015
   - threshold:
       2008-01-01: 8_000
     rate:
       2008-01-01: 0.032
   - threshold:
       2008-01-01: 16_000
+      2025-01-01: 25_000
     rate:
       2008-01-01: 0.047
+      2025-01-01: 0.043
   - threshold:
       2008-01-01: 24_000
+      2025-01-01: 50_000
+    rate:
+      2008-01-01: 0.049
+      2025-01-01: 0.047
+  - threshold:
+      2008-01-01: 100_000
     rate:
       2008-01-01: 0.049
   - threshold:

policyengine_us/parameters/gov/states/nm/tax/income/main/joint.yaml CHANGED Viewed

@@ -5,6 +5,8 @@ metadata:
   rate_unit: /1
   label: New Mexico income tax rate joint filers
   reference:
+    - title: NMSA 1978, Section 7-2-7 (Effective January 1, 2025)
+      href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-7-d-1/
     - title: New Mexico Income Tax Act, 7-2-7, B
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=45 # document page 33
     # Tax form depicts the income tax as a tax rate table without specific rates.
@@ -21,16 +23,25 @@ brackets:
       2008-01-01: 0
     rate:
       2008-01-01: 0.017
+      2025-01-01: 0.015
   - threshold:
       2008-01-01: 8_000
     rate:
       2008-01-01: 0.032
   - threshold:
       2008-01-01: 16_000
+      2025-01-01: 25_000
     rate:
       2008-01-01: 0.047
+      2025-01-01: 0.043
   - threshold:
       2008-01-01: 24_000
+      2025-01-01: 50_000
+    rate:
+      2008-01-01: 0.049
+      2025-01-01: 0.047
+  - threshold:
+      2008-01-01: 100_000
     rate:
       2008-01-01: 0.049
   - threshold:

policyengine_us/parameters/gov/states/nm/tax/income/main/separate.yaml CHANGED Viewed

@@ -5,6 +5,8 @@ metadata:
   rate_unit: /1
   label: New Mexico income tax rate married separate filers
   reference:
+    - title: NMSA 1978, Section 7-2-7 (Effective January 1, 2025)
+      href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-7-d-1/
     - title: New Mexico Income Tax Act, 7-2-7, B
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=45
     # Tax form depicts the income tax as a tax rate table without specific rates.
@@ -21,16 +23,25 @@ brackets:
       2008-01-01: 0
     rate:
       2008-01-01: 0.017
+      2025-01-01: 0.015
   - threshold:
       2008-01-01: 4_000
     rate:
       2008-01-01: 0.032
   - threshold:
       2008-01-01: 8_000
+      2025-01-01: 12_500
     rate:
       2008-01-01: 0.047
+      2025-01-01: 0.043
   - threshold:
       2008-01-01: 12_000
+      2025-01-01: 25_000
+    rate:
+      2008-01-01: 0.049
+      2025-01-01: 0.047
+  - threshold:
+      2008-01-01: 50_000
     rate:
       2008-01-01: 0.049
   - threshold:

policyengine_us/parameters/gov/states/nm/tax/income/main/single.yaml CHANGED Viewed

@@ -5,6 +5,8 @@ metadata:
   rate_unit: /1
   label: New Mexico income tax rate single filers
   reference:
+    - title: NMSA 1978, Section 7-2-7 (Effective January 1, 2025)
+      href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-7-d-1/
     - title: New Mexico Income Tax Act, 7-2-7, B
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=45 # document page 33
     # Tax form depicts the income tax as a tax rate table without specific rates.
@@ -21,16 +23,25 @@ brackets:
       2008-01-01: 0
     rate:
       2008-01-01: 0.017
+      2025-01-01: 0.015
   - threshold:
       2008-01-01: 5_500
     rate:
       2008-01-01: 0.032
   - threshold:
       2008-01-01: 11_000
+      2025-01-01: 16_500
     rate:
       2008-01-01: 0.047
+      2025-01-01: 0.043
   - threshold:
       2008-01-01: 16_000
+      2025-01-01: 33_500
+    rate:
+      2008-01-01: 0.049
+      2025-01-01: 0.047
+  - threshold:
+      2008-01-01: 66_500
     rate:
       2008-01-01: 0.049
   - threshold:

policyengine_us/parameters/gov/states/nm/tax/income/main/surviving_spouse.yaml CHANGED Viewed

@@ -5,6 +5,8 @@ metadata:
   rate_unit: /1
   label: New Mexico income tax rate surviving spouse filers
   reference:
+    - title: NMSA 1978, Section 7-2-7 (Effective January 1, 2025)
+      href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-7-d-1/
     - title: New Mexico Income Tax Act, 7-2-7, B
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=45 # document page 33
     # Tax form depicts the income tax as a tax rate table without specific rates.
@@ -21,16 +23,25 @@ brackets:
       2008-01-01: 0
     rate:
       2008-01-01: 0.017
+      2025-01-01: 0.015
   - threshold:
       2008-01-01: 8_000
     rate:
       2008-01-01: 0.032
   - threshold:
       2008-01-01: 16_000
+      2025-01-01: 25_000
     rate:
       2008-01-01: 0.047
+      2025-01-01: 0.043
   - threshold:
       2008-01-01: 24_000
+      2025-01-01: 50_000
+    rate:
+      2008-01-01: 0.049
+      2025-01-01: 0.047
+  - threshold:
+      2008-01-01: 100_000
     rate:
       2008-01-01: 0.049
   - threshold:

policyengine_us/reforms/ctc/ctc_minimum_refundable_amount.py CHANGED Viewed

@@ -38,37 +38,69 @@ def create_ctc_minimum_refundable_amount() -> Reform:
             # 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)
+            phase_in_with_minimum = phase_in + minimum_refundable_ctc
             ctc_capped_by_increased_tax = min_(
-                total_ctc, limiting_tax + phase_in_with_minimum
+                total_ctc, phase_in_with_minimum
             )
-            amount_ctc_would_increase = (
-                ctc_capped_by_increased_tax - ctc_capped_by_tax
+            return min_(maximum_refundable_ctc, ctc_capped_by_increased_tax)
+    class ctc_refundable_maximum(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Maximum refundable CTC"
+        unit = USD
+        documentation = "The maximum refundable CTC for this person."
+        definition_period = YEAR
+        reference = (
+            "https://www.law.cornell.edu/uscode/text/26/24#a",
+            "https://www.law.cornell.edu/uscode/text/26/24#h",
+            "https://www.law.cornell.edu/uscode/text/26/24#i",
+            "https://www.irs.gov/pub/irs-prior/f1040--2021.pdf",
+            "https://www.irs.gov/pub/irs-prior/f1040s8--2021.pdf",
+        )
+        def formula(tax_unit, period, parameters):
+            person = tax_unit.members
+            # Use either normal or ARPA CTC maximums.
+            individual_max = person("ctc_child_individual_maximum", period)
+            arpa_max = person("ctc_child_individual_maximum_arpa", period)
+            child_amount = individual_max + arpa_max
+            ctc = parameters(period).gov.irs.credits.ctc
+            qualifying_children = tax_unit("ctc_qualifying_children", period)
+            refundable_max = (
+                ctc.refundable.individual_max * qualifying_children
             )
-            return min_(maximum_refundable_ctc, amount_ctc_would_increase)
+            return tax_unit.sum(min_(child_amount, refundable_max))
+    class non_refundable_ctc(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "non-refundable CTC"
+        unit = USD
+        documentation = (
+            "The portion of the Child Tax Credit that is not refundable."
+        )
+        definition_period = YEAR
+        def formula(tax_unit, period, parameters):
+            return 0
     class reform(Reform):
         def apply(self):
             self.update_variable(ctc_minimum_refundable_amount)
             self.update_variable(refundable_ctc)
+            self.update_variable(ctc_refundable_maximum)
+            self.update_variable(non_refundable_ctc)
     return reform

policyengine_us/reforms/ctc/ctc_per_child_phase_in.py CHANGED Viewed

@@ -37,7 +37,7 @@ def create_ctc_per_child_phase_in_reform(
     if bypass:
         return create_ctc_per_child_phase_in()
-    p = parameters.gov.contrib.ctc.per_child_phase_out
+    p = parameters.gov.contrib.ctc.per_child_phase_in
     reform_active = False
     current_period = period_(period)

policyengine_us/reforms/ctc/ctc_per_child_phase_out.py CHANGED Viewed

@@ -2,6 +2,7 @@ from policyengine_us.model_api import *
 import numpy as np
 from policyengine_core.periods import period as period_
 from policyengine_core.periods import instant
+import numpy as np
 def create_ctc_per_child_phase_out() -> Reform:
@@ -30,9 +31,34 @@ def create_ctc_per_child_phase_out() -> Reform:
             reduction_amount = p.amount * qualifying_children
             return increments * reduction_amount
+    class ctc_arpa_uncapped_phase_out(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Uncapped phase-out of ARPA CTC increase"
+        unit = USD
+        definition_period = YEAR
+        def formula(tax_unit, period, parameters):
+            # Logic sequence follows the form, which is clearer than the IRC.
+            p = parameters(period).gov.irs.credits.ctc.phase_out.arpa
+            # defined_for didn't work.
+            if not p.in_effect:
+                return 0
+            # 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.
+            # Calculate the income used to assess the new phase-out.
+            threshold = tax_unit("ctc_arpa_phase_out_threshold", period)
+            agi = tax_unit("adjusted_gross_income", period)
+            excess = max_(0, agi - threshold)
+            increments = np.ceil(excess / p.increment)
+            qualifying_children = tax_unit("ctc_qualifying_children", period)
+            reduction_amount = p.amount * qualifying_children
+            return increments * reduction_amount
     class reform(Reform):
         def apply(self):
             self.update_variable(ctc_phase_out)
+            self.update_variable(ctc_arpa_uncapped_phase_out)
     return reform

policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.yaml CHANGED Viewed

@@ -16,7 +16,7 @@
   output:
     nm_income_tax_before_non_refundable_credits: 200
-- name: Surviving spouse filer with 10,000 of income
+- name: Surviving spouse filer with 6,000 of income
   period: 2023
   input:
     state_code: NM
@@ -24,3 +24,30 @@
     filing_status: SURVIVING_SPOUSE
   output:
     nm_income_tax_before_non_refundable_credits: 102
+- name: Joint family with 10,000 of income in 2025
+  period: 2025
+  input:
+    state_code: NM
+    nm_taxable_income: 10_000
+    filing_status: JOINT
+  output:
+    nm_income_tax_before_non_refundable_credits: 184
+- name: Single filer with 40,000 of income in 2025
+  period: 2025
+  input:
+    state_code: NM
+    nm_taxable_income: 40_000
+    filing_status: SINGLE
+  output:
+    nm_income_tax_before_non_refundable_credits: 1_471
+- name: Married separate filer with 30,000 of income in 2025
+  period: 2025
+  input:
+    state_code: NM
+    nm_taxable_income: 30_000
+    filing_status: SEPARATE
+  output:
+    nm_income_tax_before_non_refundable_credits: 1_104.5

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

@@ -54,70 +54,9 @@
     # Should use minimum of 800
     ctc_phase_in: 75
     ctc_minimum_refundable_amount: [0, 800]
-    refundable_ctc: 800
+    refundable_ctc: 875
     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
@@ -244,64 +183,7 @@
     # 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
+- name: Edge case - multiple children ensuring, multiplication of refundable maximum
   period: 2024
   reforms: policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount
   input:
@@ -330,8 +212,8 @@
     # 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_refundable_maximum: 4_000  # 2 * 2_000
+    refundable_ctc: 3_925  # Uses phase-in + minimum
     ctc: 4_000  # 2 children * 2_000
 - name: Edge case - very high income with phase-out affecting refundability

policyengine_us/tests/policy/contrib/ctc/integration.yaml ADDED Viewed

@@ -0,0 +1,310 @@
+- name: HoH filer with 2 kids, 5k earnings
+  period: 2025
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
+    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
+    gov.contrib.ctc.per_child_phase_in.in_effect: true
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 2_400
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 2_400
+    gov.irs.credits.ctc.refundable.individual_max: 4_800
+    gov.irs.credits.ctc.refundable.phase_in.threshold: 0
+    gov.irs.credits.ctc.refundable.phase_in.rate: 0.2
+    gov.irs.credits.ctc.amount.base[0].amount: 2_200
+    gov.irs.credits.ctc.amount.arpa[0].amount: 4_800
+    gov.irs.credits.ctc.amount.arpa[1].amount: 4_800
+    gov.irs.credits.ctc.phase_out.arpa.in_effect: true
+    gov.irs.credits.ctc.phase_out.arpa.threshold.JOINT: 35_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SINGLE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.HEAD_OF_HOUSEHOLD: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SURVIVING_SPOUSE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SEPARATE: 25_000
+    gov.irs.credits.ctc.phase_out.threshold.JOINT: 200_000
+    gov.irs.credits.ctc.phase_out.threshold.SINGLE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.HEAD_OF_HOUSEHOLD: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SURVIVING_SPOUSE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
+    gov.irs.credits.ctc.phase_out.arpa.amount: 25
+    gov.irs.credits.ctc.phase_out.amount: 25
+    people:
+      person1:
+        age: 40
+        employment_income: 5_000
+      person2:
+        age: 10
+      person3:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: TX
+  output:
+    ctc_arpa_phase_out: 0
+    ctc_arpa_max_addition: 5_200
+    refundable_ctc: 6_800
+    non_refundable_ctc: 0
+- name: HoH filer with 2 kids, 20k earnings
+  period: 2025
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
+    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
+    gov.contrib.ctc.per_child_phase_in.in_effect: true
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 2_400
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 2_400
+    gov.irs.credits.ctc.refundable.individual_max: 4_800
+    gov.irs.credits.ctc.refundable.phase_in.threshold: 0
+    gov.irs.credits.ctc.refundable.phase_in.rate: 0.2
+    gov.irs.credits.ctc.amount.base[0].amount: 2_200
+    gov.irs.credits.ctc.amount.arpa[0].amount: 4_800
+    gov.irs.credits.ctc.amount.arpa[1].amount: 4_800
+    gov.irs.credits.ctc.phase_out.arpa.in_effect: true
+    gov.irs.credits.ctc.phase_out.arpa.threshold.JOINT: 35_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SINGLE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.HEAD_OF_HOUSEHOLD: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SURVIVING_SPOUSE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SEPARATE: 25_000
+    gov.irs.credits.ctc.phase_out.threshold.JOINT: 200_000
+    gov.irs.credits.ctc.phase_out.threshold.SINGLE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.HEAD_OF_HOUSEHOLD: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SURVIVING_SPOUSE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
+    gov.irs.credits.ctc.phase_out.arpa.amount: 25
+    gov.irs.credits.ctc.phase_out.amount: 25
+    people:
+      person1:
+        age: 40
+        employment_income: 20_000
+      person2:
+        age: 10
+      person3:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: TX
+  output:
+    refundable_ctc: 9_600
+    non_refundable_ctc: 0
+- name: HoH filer with 2 kids, 75k earnings
+  period: 2025
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
+    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
+    gov.contrib.ctc.per_child_phase_in.in_effect: true
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 2_400
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 2_400
+    gov.irs.credits.ctc.refundable.individual_max: 4_800
+    gov.irs.credits.ctc.refundable.phase_in.threshold: 0
+    gov.irs.credits.ctc.refundable.phase_in.rate: 0.2
+    gov.irs.credits.ctc.amount.base[0].amount: 2_200
+    gov.irs.credits.ctc.amount.arpa[0].amount: 4_800
+    gov.irs.credits.ctc.amount.arpa[1].amount: 4_800
+    gov.irs.credits.ctc.phase_out.arpa.in_effect: true
+    gov.irs.credits.ctc.phase_out.arpa.threshold.JOINT: 35_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SINGLE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.HEAD_OF_HOUSEHOLD: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SURVIVING_SPOUSE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SEPARATE: 25_000
+    gov.irs.credits.ctc.phase_out.threshold.JOINT: 200_000
+    gov.irs.credits.ctc.phase_out.threshold.SINGLE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.HEAD_OF_HOUSEHOLD: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SURVIVING_SPOUSE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
+    gov.irs.credits.ctc.phase_out.arpa.amount: 25
+    gov.irs.credits.ctc.phase_out.amount: 25
+    people:
+      person1:
+        age: 40
+        employment_income: 75_000
+      person2:
+        age: 10
+      person3:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: TX
+  output:
+    ctc_phase_out: 0
+    ctc_arpa_max_addition: 5_200
+    ctc_arpa_phase_out: 2_500
+    refundable_ctc: 7_100
+    non_refundable_ctc: 0
+- name: Joint filer with 3 kids, 5k income
+  period: 2025
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
+    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
+    gov.contrib.ctc.per_child_phase_in.in_effect: true
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 2_400
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 2_400
+    gov.irs.credits.ctc.refundable.individual_max: 4_800
+    gov.irs.credits.ctc.refundable.phase_in.threshold: 0
+    gov.irs.credits.ctc.refundable.phase_in.rate: 0.2
+    gov.irs.credits.ctc.amount.base[0].amount: 2_200
+    gov.irs.credits.ctc.amount.arpa[0].amount: 4_800
+    gov.irs.credits.ctc.amount.arpa[1].amount: 4_800
+    gov.irs.credits.ctc.phase_out.arpa.in_effect: true
+    gov.irs.credits.ctc.phase_out.arpa.threshold.JOINT: 35_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SINGLE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.HEAD_OF_HOUSEHOLD: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SURVIVING_SPOUSE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SEPARATE: 25_000
+    gov.irs.credits.ctc.phase_out.threshold.JOINT: 200_000
+    gov.irs.credits.ctc.phase_out.threshold.SINGLE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.HEAD_OF_HOUSEHOLD: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SURVIVING_SPOUSE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
+    gov.irs.credits.ctc.phase_out.arpa.amount: 25
+    gov.irs.credits.ctc.phase_out.amount: 25
+    people:
+      person1:
+        age: 40
+        employment_income: 5_000
+      person2:
+        age: 40
+      person3:
+        age: 10
+      person4:
+        age: 10
+      person5:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4, person5]
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5]
+        state_code: TX
+  output:
+    refundable_ctc: 10_200
+    non_refundable_ctc: 0
+- name: Joint filer with 3 kids, 75k income
+  period: 2025
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
+    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
+    gov.contrib.ctc.per_child_phase_in.in_effect: true
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 2_400
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 2_400
+    gov.irs.credits.ctc.refundable.individual_max: 4_800
+    gov.irs.credits.ctc.refundable.phase_in.threshold: 0
+    gov.irs.credits.ctc.refundable.phase_in.rate: 0.2
+    gov.irs.credits.ctc.amount.base[0].amount: 2_200
+    gov.irs.credits.ctc.amount.arpa[0].amount: 4_800
+    gov.irs.credits.ctc.amount.arpa[1].amount: 4_800
+    gov.irs.credits.ctc.phase_out.arpa.in_effect: true
+    gov.irs.credits.ctc.phase_out.arpa.threshold.JOINT: 35_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SINGLE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.HEAD_OF_HOUSEHOLD: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SURVIVING_SPOUSE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SEPARATE: 25_000
+    gov.irs.credits.ctc.phase_out.threshold.JOINT: 200_000
+    gov.irs.credits.ctc.phase_out.threshold.SINGLE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.HEAD_OF_HOUSEHOLD: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SURVIVING_SPOUSE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
+    gov.irs.credits.ctc.phase_out.arpa.amount: 25
+    gov.irs.credits.ctc.phase_out.amount: 25
+    people:
+      person1:
+        age: 40
+        employment_income: 75_000
+      person2:
+        age: 40
+      person3:
+        age: 10
+      person4:
+        age: 10
+      person5:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4, person5]
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5]
+        state_code: TX
+  output:
+    refundable_ctc: 11_400
+    non_refundable_ctc: 0
+- name: Joint filer with 3 kids, 250k income
+  period: 2025
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
+    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
+    gov.contrib.ctc.per_child_phase_in.in_effect: true
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 2_400
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 2_400
+    gov.irs.credits.ctc.refundable.individual_max: 4_800
+    gov.irs.credits.ctc.refundable.phase_in.threshold: 0
+    gov.irs.credits.ctc.refundable.phase_in.rate: 0.2
+    gov.irs.credits.ctc.amount.base[0].amount: 2_200
+    gov.irs.credits.ctc.amount.arpa[0].amount: 4_800
+    gov.irs.credits.ctc.amount.arpa[1].amount: 4_800
+    gov.irs.credits.ctc.phase_out.arpa.in_effect: true
+    gov.irs.credits.ctc.phase_out.arpa.threshold.JOINT: 35_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SINGLE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.HEAD_OF_HOUSEHOLD: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SURVIVING_SPOUSE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SEPARATE: 25_000
+    gov.irs.credits.ctc.phase_out.threshold.JOINT: 200_000
+    gov.irs.credits.ctc.phase_out.threshold.SINGLE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.HEAD_OF_HOUSEHOLD: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SURVIVING_SPOUSE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
+    gov.irs.credits.ctc.phase_out.arpa.amount: 25
+    gov.irs.credits.ctc.phase_out.amount: 25
+    people:
+      person1:
+        age: 40
+        employment_income: 250_000
+      person2:
+        age: 40
+      person3:
+        age: 10
+      person4:
+        age: 10
+      person5:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4, person5]
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5]
+        state_code: TX
+  output:
+    refundable_ctc: 2_850
+    non_refundable_ctc: 0

{policyengine_us-1.407.3.dist-info → policyengine_us-1.408.0.dist-info}/METADATA RENAMED Viewed

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.407.3
+Version: 1.408.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.407.3.dist-info → policyengine_us-1.408.0.dist-info}/RECORD RENAMED Viewed

@@ -193,7 +193,7 @@ 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/amount.yaml,sha256=N-CdleZoKvaiccSvOuJxXUpAIaqQ-_L7AzJZJiwDNzs,401
 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
@@ -2464,11 +2464,11 @@ policyengine_us/parameters/gov/states/nm/tax/income/exemptions/social_security_i
 policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/age_eligibility.yaml,sha256=PpOJ0QBv28M0Ynu2Rf0V4E_yca9rsPuAOQ2MILMVDHY,1576
 policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/amount.yaml,sha256=AqrETSw49QP2Ye_Ymnrg4T3LL02uTQVKL6UgusZjHZ4,1551
 policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml,sha256=najLyigognCJ6p0vAvTTeho0PFDC-8tzhFxBPBJyo_o,1593
-policyengine_us/parameters/gov/states/nm/tax/income/main/head_of_household.yaml,sha256=XJOvFGngB2csmpKCdXvbElB_jEQ89bTn5eX1E1JnWAw,1785
-policyengine_us/parameters/gov/states/nm/tax/income/main/joint.yaml,sha256=IYPEoTtPSgdOHFJ_IvMGSew4ox_NNAKI8AQgIwa3L74,1765
-policyengine_us/parameters/gov/states/nm/tax/income/main/separate.yaml,sha256=BXcetUEIft9lpWF4PpS0bnoS2UclJdCP9fiCVpL-MRE,1783
-policyengine_us/parameters/gov/states/nm/tax/income/main/single.yaml,sha256=OUUxfRuJwO5GDX-2hcmUN7gfelAs08gQQTca9Jja-6U,1763
-policyengine_us/parameters/gov/states/nm/tax/income/main/surviving_spouse.yaml,sha256=CYMfMXQ6JAJ6-I7MQs1kfQCLlAR_cbq9QuDoMbHosFg,1783
+policyengine_us/parameters/gov/states/nm/tax/income/main/head_of_household.yaml,sha256=l7BvMf9Yv2HJNLHvYAAqPJQwVNLIz2HwN4g65jY1zTk,2139
+policyengine_us/parameters/gov/states/nm/tax/income/main/joint.yaml,sha256=PL-3CvVvUZknbV5AOQVfkwF2jUAF9-E4o2pF4uCqUmg,2119
+policyengine_us/parameters/gov/states/nm/tax/income/main/separate.yaml,sha256=qeUJzG383T-tv_-LKEYh1kIo5hdDk9cC4EwCLaLSgFk,2136
+policyengine_us/parameters/gov/states/nm/tax/income/main/single.yaml,sha256=mUj5aHkhEpagxgdjugzAZqkvfzR_LRyQSF49jz7Alm0,2116
+policyengine_us/parameters/gov/states/nm/tax/income/main/surviving_spouse.yaml,sha256=lV5gzcCR-LiquE5wa9AfOquUTX7QHvaUXwKbB6z0QUE,2137
 policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/additional/amount.yaml,sha256=5d2xt9aiXh28l33pKEb4lLD2Z0gpvuaGAYF50u3smYk,1133
 policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/main/amount.yaml,sha256=7z4l61B1k8FhXew8ZCQgFztBjobFFjnDe1WNxlpftpo,1097
 policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/main/income_limit.yaml,sha256=BoeIOqATrkPDDcfR0akJDKlWVaCFED5jsedbjQbpsyM,1141
@@ -3175,10 +3175,10 @@ policyengine_us/reforms/crfb/tax_employer_payroll_tax.py,sha256=-V6vv51aYb0NRuB4
 policyengine_us/reforms/crfb/tax_employer_social_security_tax.py,sha256=hawAdLtwCnY3_7jUVPTM0KpeYRfT7tVk0xqCMhdxP4E,4292
 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=_IoPTVQ0bW-PtM1bfhuIPET87afksgahXszST8TZ_k4,3684
+policyengine_us/reforms/ctc/ctc_minimum_refundable_amount.py,sha256=Enge7PcmzrG8UhJWi1Y-b7s5PkJfK0Yt5a-Xmp3KYb4,4862
 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=MD1wBu3Y5pe5VYsbwdmuTH36_TEhCJhwKswTEX_mJ7k,1766
-policyengine_us/reforms/ctc/ctc_per_child_phase_out.py,sha256=d6MN9TKAx6WpNVoH3ZY1u98zrByI1BFmvU5o5pv96zo,2115
+policyengine_us/reforms/ctc/ctc_per_child_phase_in.py,sha256=9URwoFEFvP7W-N_rmEG9_N1LTUEEvOS_jX7z8qT6PAQ,1765
+policyengine_us/reforms/ctc/ctc_per_child_phase_out.py,sha256=6Z55YKtB5K_Wl21O_6HpohPEp4nJ0PUCAtkt_T2nYY8,3363
 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
@@ -4702,7 +4702,7 @@ policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_taxable_income.yaml,sha256=PPTJnuVyDScbFiZha_P5MSRQ4lH05lCYVL32uA1KmZw,507
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_taxable_income_before_property_tax_deduction.yaml,sha256=_jTVDGYXHiYkqw_ASGrP7rrB8htm9hVM_d7HOEo0gb0,519
 policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/integration.yaml,sha256=nmRIBz5dSEZdiCsamXdX1Z1Ei4uRJ1ZQ2lge2O95gs0,3533
-policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.yaml,sha256=dKbbfvgrJtkN3IwnkwP0Qyp4vVpAObHB-nzg0gUR0t8,667
+policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.yaml,sha256=W71TLxtrLrLxo025NP8lAWSGvAT5dgmpCMFjGfYUZ1w,1324
 policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_income_tax_before_refundable_credits.yaml,sha256=niD-6BSDTzLSV2ixmE51jDSCEzyJfAMZNQwArIHQZHI,425
 policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_taxable_income.yaml,sha256=oXh84TKSMBVcWcSnSAz_mC3UUw89Q5KOpYdkdUI_51k,780
 policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_withheld_income_tax.yaml,sha256=TzYs9UkH_om_FpIa1agLVk-CgPmrkSaX0B4a1GG1jmA,716
@@ -5265,10 +5265,11 @@ 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_minimum_refundable_amount.yaml,sha256=Q5WTmiU2PusZvwo1zfMmRAMwOSGtgYMR0jqrMZcZe84,7255
 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/ctc/integration.yaml,sha256=AXSMGiunYvGYxnz8DWAF90w_2dytjOReofBOD51a7_g,13300
 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
@@ -8480,8 +8481,8 @@ 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-1.407.3.dist-info/METADATA,sha256=-ETrzdq5cW6F36uhVAPxcbWGY6f7_I5FqtUVA_td3IY,1649
-policyengine_us-1.407.3.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.407.3.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.407.3.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.407.3.dist-info/RECORD,,
+policyengine_us-1.408.0.dist-info/METADATA,sha256=E9KXk0R9VfaKX-BGp1clOVzGbLOgbpwXTKG7lEIOG4A,1649
+policyengine_us-1.408.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.408.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.408.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.408.0.dist-info/RECORD,,

{policyengine_us-1.407.3.dist-info → policyengine_us-1.408.0.dist-info}/WHEEL RENAMED Viewed

File without changes

{policyengine_us-1.407.3.dist-info → policyengine_us-1.408.0.dist-info}/entry_points.txt RENAMED Viewed

File without changes

{policyengine_us-1.407.3.dist-info → policyengine_us-1.408.0.dist-info}/licenses/LICENSE RENAMED Viewed

File without changes

policyengine-us 1.407.3__py3-none-any.whl → 1.408.0__py3-none-any.whl

Potentially problematic release.

policyengine-us 1.407.3py3-none-any.whl → 1.408.0py3-none-any.whl