policyengine-us 1.407.4__py3-none-any.whl → 1.408.1__py3-none-any.whl

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@@ -5,6 +5,8 @@ metadata:
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  rate_unit: /1
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  label: New Mexico income tax rate head of household filers
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  reference:
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+ - title: NMSA 1978, Section 7-2-7 (Effective January 1, 2025)
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+ href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-7-d-1/
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  - title: New Mexico Income Tax Act, 7-2-7, B
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  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
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  # Tax form depicts the income tax as a tax rate table without specific rates.
@@ -21,16 +23,25 @@ brackets:
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  2008-01-01: 0
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  rate:
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  2008-01-01: 0.017
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+ 2025-01-01: 0.015
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  - threshold:
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  2008-01-01: 8_000
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  rate:
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  2008-01-01: 0.032
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  - threshold:
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  2008-01-01: 16_000
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+ 2025-01-01: 25_000
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  rate:
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  2008-01-01: 0.047
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+ 2025-01-01: 0.043
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  - threshold:
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  2008-01-01: 24_000
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+ 2025-01-01: 50_000
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+ rate:
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+ 2008-01-01: 0.049
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+ 2025-01-01: 0.047
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+ - threshold:
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+ 2008-01-01: 100_000
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  rate:
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  2008-01-01: 0.049
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  - threshold:
@@ -5,6 +5,8 @@ metadata:
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  rate_unit: /1
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  label: New Mexico income tax rate joint filers
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  reference:
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+ - title: NMSA 1978, Section 7-2-7 (Effective January 1, 2025)
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+ href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-7-d-1/
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  - title: New Mexico Income Tax Act, 7-2-7, B
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  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
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  # Tax form depicts the income tax as a tax rate table without specific rates.
@@ -21,16 +23,25 @@ brackets:
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  2008-01-01: 0
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  rate:
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  2008-01-01: 0.017
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+ 2025-01-01: 0.015
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  - threshold:
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  2008-01-01: 8_000
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  rate:
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  2008-01-01: 0.032
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  - threshold:
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  2008-01-01: 16_000
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+ 2025-01-01: 25_000
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  rate:
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  2008-01-01: 0.047
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+ 2025-01-01: 0.043
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  - threshold:
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  2008-01-01: 24_000
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+ 2025-01-01: 50_000
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+ rate:
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+ 2008-01-01: 0.049
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+ 2025-01-01: 0.047
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+ - threshold:
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+ 2008-01-01: 100_000
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  rate:
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  2008-01-01: 0.049
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  - threshold:
@@ -5,6 +5,8 @@ metadata:
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  rate_unit: /1
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  label: New Mexico income tax rate married separate filers
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  reference:
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+ - title: NMSA 1978, Section 7-2-7 (Effective January 1, 2025)
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+ href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-7-d-1/
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  - title: New Mexico Income Tax Act, 7-2-7, B
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  href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=45
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  # Tax form depicts the income tax as a tax rate table without specific rates.
@@ -21,16 +23,25 @@ brackets:
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  2008-01-01: 0
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  rate:
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  2008-01-01: 0.017
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+ 2025-01-01: 0.015
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  - threshold:
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  2008-01-01: 4_000
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  rate:
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  2008-01-01: 0.032
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  - threshold:
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  2008-01-01: 8_000
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+ 2025-01-01: 12_500
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  rate:
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  2008-01-01: 0.047
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+ 2025-01-01: 0.043
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  - threshold:
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  2008-01-01: 12_000
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+ 2025-01-01: 25_000
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+ rate:
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+ 2008-01-01: 0.049
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+ 2025-01-01: 0.047
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+ - threshold:
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+ 2008-01-01: 50_000
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  rate:
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  2008-01-01: 0.049
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  - threshold:
@@ -5,6 +5,8 @@ metadata:
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  rate_unit: /1
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  label: New Mexico income tax rate single filers
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  reference:
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+ - title: NMSA 1978, Section 7-2-7 (Effective January 1, 2025)
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+ href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-7-d-1/
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  - title: New Mexico Income Tax Act, 7-2-7, B
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  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
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  # Tax form depicts the income tax as a tax rate table without specific rates.
@@ -21,16 +23,25 @@ brackets:
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  2008-01-01: 0
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  rate:
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  2008-01-01: 0.017
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+ 2025-01-01: 0.015
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  - threshold:
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  2008-01-01: 5_500
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  rate:
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  2008-01-01: 0.032
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  - threshold:
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  2008-01-01: 11_000
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+ 2025-01-01: 16_500
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  rate:
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  2008-01-01: 0.047
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+ 2025-01-01: 0.043
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  - threshold:
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  2008-01-01: 16_000
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+ 2025-01-01: 33_500
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+ rate:
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+ 2008-01-01: 0.049
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+ 2025-01-01: 0.047
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+ - threshold:
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+ 2008-01-01: 66_500
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  rate:
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  2008-01-01: 0.049
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  - threshold:
@@ -5,6 +5,8 @@ metadata:
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  rate_unit: /1
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  label: New Mexico income tax rate surviving spouse filers
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  reference:
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+ - title: NMSA 1978, Section 7-2-7 (Effective January 1, 2025)
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+ href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-7-d-1/
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  - title: New Mexico Income Tax Act, 7-2-7, B
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  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
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  # Tax form depicts the income tax as a tax rate table without specific rates.
@@ -21,16 +23,25 @@ brackets:
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  2008-01-01: 0
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  rate:
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  2008-01-01: 0.017
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+ 2025-01-01: 0.015
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  - threshold:
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  2008-01-01: 8_000
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  rate:
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  2008-01-01: 0.032
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  - threshold:
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  2008-01-01: 16_000
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+ 2025-01-01: 25_000
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  rate:
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  2008-01-01: 0.047
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+ 2025-01-01: 0.043
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  - threshold:
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  2008-01-01: 24_000
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+ 2025-01-01: 50_000
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+ rate:
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+ 2008-01-01: 0.049
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+ 2025-01-01: 0.047
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+ - threshold:
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+ 2008-01-01: 100_000
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  rate:
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  2008-01-01: 0.049
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  - threshold:
@@ -74,13 +74,13 @@ def create_ctc_minimum_refundable_amount() -> Reform:
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  # Use either normal or ARPA CTC maximums.
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  individual_max = person("ctc_child_individual_maximum", period)
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  arpa_max = person("ctc_child_individual_maximum_arpa", period)
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- child_amount = individual_max + arpa_max
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+ child_amount = tax_unit.sum(individual_max + arpa_max)
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  ctc = parameters(period).gov.irs.credits.ctc
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  qualifying_children = tax_unit("ctc_qualifying_children", period)
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  refundable_max = (
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  ctc.refundable.individual_max * qualifying_children
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  )
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- return tax_unit.sum(min_(child_amount, refundable_max))
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+ return min_(child_amount, refundable_max)
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  class non_refundable_ctc(Variable):
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  value_type = float
@@ -16,7 +16,7 @@
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  output:
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  nm_income_tax_before_non_refundable_credits: 200
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- - name: Surviving spouse filer with 10,000 of income
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+ - name: Surviving spouse filer with 6,000 of income
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  period: 2023
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  input:
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  state_code: NM
@@ -24,3 +24,30 @@
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  filing_status: SURVIVING_SPOUSE
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  output:
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  nm_income_tax_before_non_refundable_credits: 102
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+
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+ - name: Joint family with 10,000 of income in 2025
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+ period: 2025
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+ input:
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+ state_code: NM
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+ nm_taxable_income: 10_000
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+ filing_status: JOINT
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+ output:
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+ nm_income_tax_before_non_refundable_credits: 184
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+
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+ - name: Single filer with 40,000 of income in 2025
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+ period: 2025
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+ input:
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+ state_code: NM
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+ nm_taxable_income: 40_000
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+ filing_status: SINGLE
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+ output:
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+ nm_income_tax_before_non_refundable_credits: 1_471
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+
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+ - name: Married separate filer with 30,000 of income in 2025
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+ period: 2025
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+ input:
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+ state_code: NM
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+ nm_taxable_income: 30_000
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+ filing_status: SEPARATE
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+ output:
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+ nm_income_tax_before_non_refundable_credits: 1_104.5
@@ -212,9 +212,9 @@
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  # Total minimum = 1_300
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  ctc_phase_in: 2_625 # (20_000 - 2_500) * 0.15
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  # Phase-in exceeds total minimum, so use phase-in
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- ctc_refundable_maximum: 4_000 # 2 * 2_000
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- refundable_ctc: 3_925 # Uses phase-in + minimum
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- ctc: 4_000 # 2 children * 2_000
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+ ctc_refundable_maximum: 3_400 # 2 children * 1_700 (refundable max)
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+ refundable_ctc: 3_400
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+ ctc: 4_000
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  - name: Edge case - very high income with phase-out affecting refundability
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  period: 2024
@@ -245,3 +245,33 @@
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  ctc_phase_out: 2_500
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  ctc: 0 # Fully phased out (2_000 - 2_500 = 0, capped at 0)
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  refundable_ctc: 0 # No CTC left to be refundable
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+
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+ - name: Vectorization check
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+ period: 2024
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+ reforms: policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount
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+ input:
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+ gov.contrib.ctc.minimum_refundable.in_effect: true
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+ gov.contrib.ctc.minimum_refundable.amount[0].amount: 800
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+ gov.contrib.ctc.minimum_refundable.amount[1].amount: 500
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+ people:
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+ person1:
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+ age: 40
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+ employment_income: 0
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+ child1:
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+ age: 5
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+ ctc_qualifying_child: true
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+ child2:
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+ age: 5
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+ ctc_qualifying_child: true
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+ tax_units:
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+ tax_unit:
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+ members: [person1, child1, child2]
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+ tax_unit_is_joint: false
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+ households:
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+ household:
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+ members: [person1, child1, child2]
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+ output:
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+ ctc_child_individual_maximum: [0, 2_000, 2_000]
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+ ctc_child_individual_maximum_arpa: [0, 0, 0]
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+ ctc_qualifying_children: 2
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+ refundable_ctc: 1_600
@@ -1,6 +1,6 @@
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  Metadata-Version: 2.4
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  Name: policyengine-us
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- Version: 1.407.4
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+ Version: 1.408.1
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  Summary: Add your description here.
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  Author-email: PolicyEngine <hello@policyengine.org>
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  License-File: LICENSE
@@ -2464,11 +2464,11 @@ policyengine_us/parameters/gov/states/nm/tax/income/exemptions/social_security_i
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  policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/age_eligibility.yaml,sha256=PpOJ0QBv28M0Ynu2Rf0V4E_yca9rsPuAOQ2MILMVDHY,1576
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  policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/amount.yaml,sha256=AqrETSw49QP2Ye_Ymnrg4T3LL02uTQVKL6UgusZjHZ4,1551
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  policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml,sha256=najLyigognCJ6p0vAvTTeho0PFDC-8tzhFxBPBJyo_o,1593
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- policyengine_us/parameters/gov/states/nm/tax/income/main/head_of_household.yaml,sha256=XJOvFGngB2csmpKCdXvbElB_jEQ89bTn5eX1E1JnWAw,1785
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- policyengine_us/parameters/gov/states/nm/tax/income/main/joint.yaml,sha256=IYPEoTtPSgdOHFJ_IvMGSew4ox_NNAKI8AQgIwa3L74,1765
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- policyengine_us/parameters/gov/states/nm/tax/income/main/separate.yaml,sha256=BXcetUEIft9lpWF4PpS0bnoS2UclJdCP9fiCVpL-MRE,1783
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- policyengine_us/parameters/gov/states/nm/tax/income/main/single.yaml,sha256=OUUxfRuJwO5GDX-2hcmUN7gfelAs08gQQTca9Jja-6U,1763
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- policyengine_us/parameters/gov/states/nm/tax/income/main/surviving_spouse.yaml,sha256=CYMfMXQ6JAJ6-I7MQs1kfQCLlAR_cbq9QuDoMbHosFg,1783
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+ policyengine_us/parameters/gov/states/nm/tax/income/main/head_of_household.yaml,sha256=l7BvMf9Yv2HJNLHvYAAqPJQwVNLIz2HwN4g65jY1zTk,2139
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+ policyengine_us/parameters/gov/states/nm/tax/income/main/joint.yaml,sha256=PL-3CvVvUZknbV5AOQVfkwF2jUAF9-E4o2pF4uCqUmg,2119
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+ policyengine_us/parameters/gov/states/nm/tax/income/main/separate.yaml,sha256=qeUJzG383T-tv_-LKEYh1kIo5hdDk9cC4EwCLaLSgFk,2136
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+ policyengine_us/parameters/gov/states/nm/tax/income/main/single.yaml,sha256=mUj5aHkhEpagxgdjugzAZqkvfzR_LRyQSF49jz7Alm0,2116
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+ policyengine_us/parameters/gov/states/nm/tax/income/main/surviving_spouse.yaml,sha256=lV5gzcCR-LiquE5wa9AfOquUTX7QHvaUXwKbB6z0QUE,2137
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  policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/additional/amount.yaml,sha256=5d2xt9aiXh28l33pKEb4lLD2Z0gpvuaGAYF50u3smYk,1133
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  policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/main/amount.yaml,sha256=7z4l61B1k8FhXew8ZCQgFztBjobFFjnDe1WNxlpftpo,1097
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  policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/main/income_limit.yaml,sha256=BoeIOqATrkPDDcfR0akJDKlWVaCFED5jsedbjQbpsyM,1141
@@ -3175,7 +3175,7 @@ policyengine_us/reforms/crfb/tax_employer_payroll_tax.py,sha256=-V6vv51aYb0NRuB4
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  policyengine_us/reforms/crfb/tax_employer_social_security_tax.py,sha256=hawAdLtwCnY3_7jUVPTM0KpeYRfT7tVk0xqCMhdxP4E,4292
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  policyengine_us/reforms/ctc/__init__.py,sha256=mXLIEHPIXHe5PyI96pTmP9b3y1jwwTcMoRNOIx808Y4,434
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  policyengine_us/reforms/ctc/ctc_additional_bracket.py,sha256=KNmEB_OLwpLbvaPo4w0n18VnAmg0u3efirfVVCOrWj4,2391
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- policyengine_us/reforms/ctc/ctc_minimum_refundable_amount.py,sha256=Enge7PcmzrG8UhJWi1Y-b7s5PkJfK0Yt5a-Xmp3KYb4,4862
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+ policyengine_us/reforms/ctc/ctc_minimum_refundable_amount.py,sha256=A03329drcOtMkxzKsIJsQZZQTzSe93Uyh3mVBGMD62U,4862
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  policyengine_us/reforms/ctc/ctc_older_child_supplement.py,sha256=eGkehEr_26CYSFo3K4gZ2vJYR_8wDX4r776DIMEaaik,1714
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  policyengine_us/reforms/ctc/ctc_per_child_phase_in.py,sha256=9URwoFEFvP7W-N_rmEG9_N1LTUEEvOS_jX7z8qT6PAQ,1765
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  policyengine_us/reforms/ctc/ctc_per_child_phase_out.py,sha256=6Z55YKtB5K_Wl21O_6HpohPEp4nJ0PUCAtkt_T2nYY8,3363
@@ -4702,7 +4702,7 @@ policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj
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  policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_taxable_income.yaml,sha256=PPTJnuVyDScbFiZha_P5MSRQ4lH05lCYVL32uA1KmZw,507
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  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
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  policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/integration.yaml,sha256=nmRIBz5dSEZdiCsamXdX1Z1Ei4uRJ1ZQ2lge2O95gs0,3533
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- policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.yaml,sha256=dKbbfvgrJtkN3IwnkwP0Qyp4vVpAObHB-nzg0gUR0t8,667
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+ policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.yaml,sha256=W71TLxtrLrLxo025NP8lAWSGvAT5dgmpCMFjGfYUZ1w,1324
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  policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_income_tax_before_refundable_credits.yaml,sha256=niD-6BSDTzLSV2ixmE51jDSCEzyJfAMZNQwArIHQZHI,425
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  policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_taxable_income.yaml,sha256=oXh84TKSMBVcWcSnSAz_mC3UUw89Q5KOpYdkdUI_51k,780
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  policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_withheld_income_tax.yaml,sha256=TzYs9UkH_om_FpIa1agLVk-CgPmrkSaX0B4a1GG1jmA,716
@@ -5265,7 +5265,7 @@ policyengine_us/tests/policy/contrib/crfb/tax_employer_medicare_tax.yaml,sha256=
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  policyengine_us/tests/policy/contrib/crfb/tax_employer_payroll_tax_percentage.yaml,sha256=N3l6vYyluEGIbd2HfSQFuAYPzg0r4CC0JZujm3-joO8,5510
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  policyengine_us/tests/policy/contrib/crfb/tax_employer_social_security_tax.yaml,sha256=0boINedj32lA-V2VLztNBoylnOlzRinlwtcg3JIij0g,474
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  policyengine_us/tests/policy/contrib/ctc/ctc_additional_bracket.yaml,sha256=0vUrhnn91ETd_lkk1YqG5EzGj8wTj2r5mHZ3A-mjwlo,3445
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- policyengine_us/tests/policy/contrib/ctc/ctc_minimum_refundable_amount.yaml,sha256=Q5WTmiU2PusZvwo1zfMmRAMwOSGtgYMR0jqrMZcZe84,7255
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+ policyengine_us/tests/policy/contrib/ctc/ctc_minimum_refundable_amount.yaml,sha256=dpCw9_a5-0-qR7c7kdRyGnyDL9pJoxVoYOqm0VXWUPM,8116
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  policyengine_us/tests/policy/contrib/ctc/ctc_older_child_supplement.yaml,sha256=7P67DlafOtTxAcpH2ossYPDInWyz6DJayNf_0Ed7rcQ,2059
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  policyengine_us/tests/policy/contrib/ctc/ctc_per_child_phase_in.yaml,sha256=uCAlu5Gj4iww2hCWbsqFst7zcT6UvM9_D9cKQyRc5QE,4754
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  policyengine_us/tests/policy/contrib/ctc/ctc_per_child_phase_out.yaml,sha256=H5k9TyIge7VeZRGxIXVTOQPV5SpqAuX509iV-SXLBI4,3829
@@ -8481,8 +8481,8 @@ policyengine_us/variables/input/farm_income.py,sha256=BEKxYmHNNnWJAAvULl5qZJigy5
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  policyengine_us/variables/input/geography.py,sha256=Ux0ueAf0rhZaflyEqz81UuXP3xKCKBDvoO3CrKhiQEc,5421
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  policyengine_us/variables/input/self_employment_income.py,sha256=PwsGz8R4lRikKWUYOhsC0qosNNLXq4f5SQmfw4S3mk8,511
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  policyengine_us/variables/input/self_employment_income_before_lsr.py,sha256=E8fcX9Nlyqz8dziHhQv_euutdmoIwFMMWePUwbbwv_w,379
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- policyengine_us-1.407.4.dist-info/METADATA,sha256=MGMx0Q5pmoMd5UER2TpATMjqSUJk6qHK3yUxXblQR3Q,1649
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- policyengine_us-1.407.4.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
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- policyengine_us-1.407.4.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
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- policyengine_us-1.407.4.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
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- policyengine_us-1.407.4.dist-info/RECORD,,
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+ policyengine_us-1.408.1.dist-info/METADATA,sha256=ozjh0Qgvf5VErQmJ94iMRtuCG8CrldRevSjoKVGHDI8,1649
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+ policyengine_us-1.408.1.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
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+ policyengine_us-1.408.1.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
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+ policyengine_us-1.408.1.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
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+ policyengine_us-1.408.1.dist-info/RECORD,,