policyengine-us 1.408.0__py3-none-any.whl → 1.409.0__py3-none-any.whl

policyengine_us/parameters/gov/aca/benchmark_premium_uprating.yaml

@@ -0,0 +1,23 @@
+description: Uprating factor for Affordable Care Act benchmark (second lowest cost silver plan) premiums based on national average.
+metadata:
+  unit: currency-USD
+  label: ACA benchmark premium uprating
+  reference:
+    - title: KFF Marketplace Average Benchmark Premiums, 2014-2025
+      href: https://www.kff.org/affordable-care-act/state-indicator/marketplace-average-benchmark-premiums/
+values:
+  # Historical KFF data - actual national average SLCSP premiums
+  2014-01-01: 273
+  2015-01-01: 276
+  2016-01-01: 299
+  2017-01-01: 359
+  2018-01-01: 481
+  2019-01-01: 478
+  2020-01-01: 462
+  2021-01-01: 452
+  2022-01-01: 438
+  2023-01-01: 456
+  2024-01-01: 477
+  2025-01-01: 497
+  # Values for 2026-2100 are set programmatically in uprating_extensions.py
+  # based on 2024-2025 growth rate

policyengine_us/parameters/gov/aca/ptc_phase_out_rate.yaml

@@ -1,4 +1,4 @@
-description: Rate of ACA PTC phase out by ACA MAGI percent of FPL.
+description: Rate of Affordable Care Act Premium Tax Credit phase out by modified adjusted gross income percent of federal poverty line.
 metadata:
   type: single_amount
   threshold_unit: /1
@@ -7,19 +7,23 @@ metadata:
   reference:
     - title: 26 U.S. Code § 36B(b)(3)(A) - Refundable credit for coverage under a qualified health plan
       href: https://www.law.cornell.edu/uscode/text/26/36B#b_3_A
-    - title: CRS, Health Insurance Premium Tax Credit ... updated 2023-01-17
-      href: https://crsreports.congress.gov/product/pdf/R/R44425#page=2
-      # Quote from page 2 of the above CRS document:
-      # "The budget reconciliation measure, enacted on August 16, 2022, extends
-      # the ARPA provision that expanded eligibility for and the amount of the
-      # PTC for three years to sunset at the end of tax year 2025."
+    - title: IRS Revenue Procedure 2021-23 - American Rescue Plan Act modifications for 2021
+      href: https://www.irs.gov/pub/irs-drop/rp-21-23.pdf
+    - title: IRS Internal Revenue Bulletin 2021-35 - Applicable percentage table for 2022
+      href: https://www.irs.gov/irb/2021-35_IRB
+    - title: IRS Revenue Procedure 2023-29 - Inflation Reduction Act extension for 2023-2024
+      href: https://www.irs.gov/pub/irs-drop/rp-23-29.pdf
+    - title: IRS Revenue Procedure 2024-35 - Applicable percentage table for 2025
+      href: https://www.irs.gov/irb/2024-42_IRB
+    - title: IRS Revenue Procedure 2025-25 - Applicable percentage table for 2026
+      href: https://www.irs.gov/pub/irs-drop/rp-25-25.pdf
 brackets:
   - threshold:
       2015-01-01: 0
     amount:
       2015-01-01: 0.02
       2021-01-01: 0
-      2026-01-01: 0.02
+      2026-01-01: 0.021
   - threshold:
       2015-01-01: 1.33
       2021-01-01: null
@@ -27,34 +31,34 @@ brackets:
     amount:
       2015-01-01: 0.03
       2021-01-01: null
-      2026-01-01: 0.03
+      2026-01-01: 0.0314
   - threshold:
       2015-01-01: 1.50
     amount:
       2015-01-01: 0.04
       2021-01-01: 0.0
-      2026-01-01: 0.04
+      2026-01-01: 0.0419
   - threshold:
       2015-01-01: 2.00
     amount:
       2015-01-01: 0.063
       2021-01-01: 0.02
-      2026-01-01: 0.063
+      2026-01-01: 0.066
   - threshold:
       2015-01-01: 2.50
     amount:
       2015-01-01: 0.0805
       2021-01-01: 0.04
-      2026-01-01: 0.0805
+      2026-01-01: 0.0844
   - threshold:
       2015-01-01: 3.00
     amount:
       2015-01-01: 0.095
       2021-01-01: 0.06
-      2026-01-01: 0.095
+      2026-01-01: 0.0996
   - threshold:
       2015-01-01: 4.00
     amount:
       2015-01-01: 0.095
       2021-01-01: 0.085
-      2026-01-01: 0.095
+      2026-01-01: 0.0996

policyengine_us/parameters/gov/aca/state_rating_area_cost.yaml

@@ -8,7 +8,7 @@ metadata:
      - range(1, 68) #max rating areas +1
   documentation: For NY and VT below is base adult premium
   label: Second Lowest Cost Silver Plan premiums by rating area
-  uprating: gov.irs.uprating
+  uprating: gov.aca.benchmark_premium_uprating
   propagate_metadata_to_children: true
   reference:
     - title: CMS Market Rating Reforms State Specific Age Curve Variations

policyengine_us/parameters/uprating_extensions.py

@@ -141,4 +141,13 @@ def set_all_uprating_parameters(parameters: ParameterNode) -> ParameterNode:
         period_day=1,
     )
 
+    # ACA benchmark premium uprating (January values, last projection year 2025)
+    extend_parameter_values(
+        parameters.gov.aca.benchmark_premium_uprating,
+        last_projected_year=2025,
+        end_year=END_YEAR,
+        period_month=1,
+        period_day=1,
+    )
+
     return parameters

policyengine_us/reforms/ctc/ctc_minimum_refundable_amount.py

@@ -74,13 +74,13 @@ def create_ctc_minimum_refundable_amount() -> Reform:
             # 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
+            child_amount = tax_unit.sum(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 tax_unit.sum(min_(child_amount, refundable_max))
+            return min_(child_amount, refundable_max)
 
     class non_refundable_ctc(Variable):
         value_type = float

policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc_phase_out_rate.yaml

@@ -68,4 +68,4 @@
   input:
     aca_magi_fraction: 4.0
   output:
-    aca_ptc_phase_out_rate: 0.0950
+    aca_ptc_phase_out_rate: 0.0996

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

@@ -212,9 +212,9 @@
     # 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: 4_000  # 2 * 2_000
-    refundable_ctc: 3_925  # Uses phase-in + minimum
-    ctc: 4_000  # 2 children * 2_000
+    ctc_refundable_maximum: 3_400  # 2 children * 1_700 (refundable max)
+    refundable_ctc: 3_400  
+    ctc: 4_000
 
 - name: Edge case - very high income with phase-out affecting refundability
   period: 2024
@@ -245,3 +245,33 @@
     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
+
+- name: Vectorization check
+  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
+        employment_income: 0  
+      child1:
+        age: 5
+        ctc_qualifying_child: true
+      child2:
+        age: 5
+        ctc_qualifying_child: true
+    tax_units:
+      tax_unit:
+        members: [person1, child1, child2]
+        tax_unit_is_joint: false
+    households:
+      household:
+        members: [person1, child1, child2]
+  output:
+    ctc_child_individual_maximum: [0, 2_000, 2_000]
+    ctc_child_individual_maximum_arpa: [0, 0, 0]
+    ctc_qualifying_children: 2
+    refundable_ctc: 1_600

{policyengine_us-1.408.0.dist-info → policyengine_us-1.409.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.408.0
+Version: 1.409.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.408.0.dist-info → policyengine_us-1.409.0.dist-info}/RECORD

@@ -8,7 +8,7 @@ policyengine_us/typing.py,sha256=ixLAOFjSnepNEAZ63DhhBZHRw0rBgjH81y_z4hTjhEE,298
 policyengine_us/data/__init__.py,sha256=TuwzfG1RS1KzvMptMbpbEfiaRG5RPCXQK5gYBwzDkBc,47
 policyengine_us/data/zip_code_dataset.py,sha256=PvA4Jldyu21XEuJMGRAcNLxjlJnDSJ7iVTBdy2c1Mp8,337
 policyengine_us/parameters/__init__.py,sha256=AbpHGcgLb-kRsJGnwFEktk7uzpZOCcBY74-YBdrKVGs,1
-policyengine_us/parameters/uprating_extensions.py,sha256=qK945oDjs2UxHVg5fWkVISghsaaqoDk0h_WRxN01hug,5070
+policyengine_us/parameters/uprating_extensions.py,sha256=xZvve1vG0fWGZutE1YJXJoW2u_yqi70nr7VW-PnON2U,5349
 policyengine_us/parameters/calibration/gov/aca/enrollment/state.yaml,sha256=NjN2M7pJxG6q78KR3-I3cIZCVjDayrswc65RISZmetY,1794
 policyengine_us/parameters/calibration/gov/aca/spending/state.yaml,sha256=1kvJIiu-cYEbXPAaBQcOqSE3ShXfALag-1Pdw3sdEes,2018
 policyengine_us/parameters/calibration/gov/cbo/income_by_source.yaml,sha256=xuzSBHECTYR7XwFhVgNrAOy1ffEUO2W0mo6g3MzwU24,6719
@@ -78,13 +78,14 @@ policyengine_us/parameters/calibration/gov/treasury/tax_expenditures/eitc.yaml,s
 policyengine_us/parameters/calibration/gov/usda/snap/participation.yaml,sha256=y0MuCsAwhH4diHT00T_qz9YrXn_2axZqdgyuAgoRqHs,490
 policyengine_us/parameters/gov/README.md,sha256=bHUep1_2pLHD3Or8SwjStOWXDIbW9OuYxOd4ml8IXcM,13
 policyengine_us/parameters/gov/aca/README.md,sha256=AZ2Pw6LWyA33d5mRfG_xbq7M2DKP0HN_roZNpHat8Rw,22
+policyengine_us/parameters/gov/aca/benchmark_premium_uprating.yaml,sha256=tLRby9iMG6c9l1CS--8gjsci6byU90BYyPLfyrqxUKA,791
 policyengine_us/parameters/gov/aca/family_tier_states.yaml,sha256=S240QR72F7-0SgrQWc9WQx23V8tMa6xwnHqAFY86J-A,1620
 policyengine_us/parameters/gov/aca/ineligible_immigration_statuses.yaml,sha256=fePZJGibWwso5uh0fFUhuPfkIECNJQt8G28EmOjU_w0,698
 policyengine_us/parameters/gov/aca/la_county_rating_area.yaml,sha256=DeMrNznf1drSArrtJyVPRDxEl6jekCMHMENCxO8rvtQ,847
 policyengine_us/parameters/gov/aca/max_child_count.yaml,sha256=jCAERTNElBGb925Jl86PeNchXYiuZDZFbMaIpTnOnbM,1290
 policyengine_us/parameters/gov/aca/ptc_income_eligibility.yaml,sha256=h_oDrZjlSqpzW1hA4pEC8-KkCjZItub9II0ePrMo3zs,975
-policyengine_us/parameters/gov/aca/ptc_phase_out_rate.yaml,sha256=eBCFlWUb2oHtzAFyaBfu5vosB2fBqUu4ezEa_QEkvqg,1676
-policyengine_us/parameters/gov/aca/state_rating_area_cost.yaml,sha256=QDVIL_Jdpltk2XlAWRdnTCV_s2JOEmTmgiSlLY4t2Aw,14960
+policyengine_us/parameters/gov/aca/ptc_phase_out_rate.yaml,sha256=FIr-X7XcZIMiCTb4w9_PJOGt2u2_GQnULLYRVtaXb1M,2034
+policyengine_us/parameters/gov/aca/state_rating_area_cost.yaml,sha256=9pUqkuDkUsXAGVbkbSo8DoDZD3MjWuYlediUL-0wF90,14978
 policyengine_us/parameters/gov/aca/takeup_rate.yaml,sha256=IlzV1dCi3ZBDu_KmmPTEDKyTR9XyFbCCcVNXA1TVeZQ,548
 policyengine_us/parameters/gov/aca/age_curves/al.yaml,sha256=0DjOv1_XvcOpoFD9RaygdkbSG8MQnVLZTEoTNjKMiLA,3200
 policyengine_us/parameters/gov/aca/age_curves/dc.yaml,sha256=u3gNF0frvQ-vhZmerBE71h0BvFf6sTNwuBJ_qQLRPyU,2835
@@ -3175,7 +3176,7 @@ 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=Enge7PcmzrG8UhJWi1Y-b7s5PkJfK0Yt5a-Xmp3KYb4,4862
+policyengine_us/reforms/ctc/ctc_minimum_refundable_amount.py,sha256=A03329drcOtMkxzKsIJsQZZQTzSe93Uyh3mVBGMD62U,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=9URwoFEFvP7W-N_rmEG9_N1LTUEEvOS_jX7z8qT6PAQ,1765
 policyengine_us/reforms/ctc/ctc_per_child_phase_out.py,sha256=6Z55YKtB5K_Wl21O_6HpohPEp4nJ0PUCAtkt_T2nYY8,3363
@@ -3242,7 +3243,7 @@ policyengine_us/tests/policy/baseline/gov/aca/eligibility/is_aca_ptc_eligible.ya
 policyengine_us/tests/policy/baseline/gov/aca/eligibility/is_aca_ptc_immigration_status_eligible.yaml,sha256=aqBy1o5JE7uqfPEracAm6DTxIGnmVrzVU9oNkIwj8ZA,805
 policyengine_us/tests/policy/baseline/gov/aca/eligibility/sbn_los_angeles.yaml,sha256=YXuwDlXpqWtYlDPl_TOKklSejXsdvJwA2Vt4aa0YWw8,17929
 policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc.yaml,sha256=ZFzzbOb3npjZ7SnVVLTug9OBRgFI4_yDvls9H88nrQg,716
-policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc_phase_out_rate.yaml,sha256=9EEFrP26Pp8WiADDRwmkfNaUwobCRr-s_gBeHfhF5Qk,1544
+policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc_phase_out_rate.yaml,sha256=EPboCKXzT_SK8tkgRnPk6aPkpwF_RISdyTjyo85351Y,1544
 policyengine_us/tests/policy/baseline/gov/aca/ptc/integration.yaml,sha256=cyDpxhOa_Bl9MH8Y2FZySYJElE48_p_vW2T7kCIfQeM,2085
 policyengine_us/tests/policy/baseline/gov/aca/ptc/separate_esi.yaml,sha256=qc5ffgJgeV0ZB8h6JKA4sNuma160ygvuvrxAAUoyszI,1877
 policyengine_us/tests/policy/baseline/gov/aca/ptc/takes_up_aca_if_eligible.yaml,sha256=Wv1TWclv2y2_HMALmhe4bGWtLFNgAREE9w61a7BlxGc,254
@@ -5265,7 +5266,7 @@ 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=Q5WTmiU2PusZvwo1zfMmRAMwOSGtgYMR0jqrMZcZe84,7255
+policyengine_us/tests/policy/contrib/ctc/ctc_minimum_refundable_amount.yaml,sha256=dpCw9_a5-0-qR7c7kdRyGnyDL9pJoxVoYOqm0VXWUPM,8116
 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
@@ -8481,8 +8482,8 @@ 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-1.408.0.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-1.409.0.dist-info/METADATA,sha256=lvUKHWebPvUVSyoDJu_mADRb8_aXuVE8pEoun-vCgms,1649
+policyengine_us-1.409.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.409.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.409.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.409.0.dist-info/RECORD,,