policyengine-us 1.410.0__py3-none-any.whl → 1.412.0__py3-none-any.whl

policyengine_us/parameters/gov/contrib/aca/ptc_additional_bracket/brackets.yaml

@@ -0,0 +1,42 @@
+# Linear progression: above 300% FPL, contribution percentage increases
+# by 4 percentage points per 100% FPL increment.
+# Examples: 400% FPL = 10%, 600% FPL = 18%, 1000% FPL = 34%
+
+description: Custom ACA PTC contribution percentages by household income.
+
+metadata:
+  type: single_amount
+  threshold_unit: /1
+  rate_unit: /1
+  label: ACA PTC contribution rate brackets
+  reference:
+    - title: 26 U.S. Code § 36B(b)(3)(A)
+      href: https://www.law.cornell.edu/uscode/text/26/36B#b_3_A
+    - title: American Rescue Plan Act of 2021
+      href: https://www.congress.gov/bill/117th-congress/house-bill/1319
+
+brackets:
+  - threshold:
+      2026-01-01: 0
+    amount:
+      2026-01-01: 0
+  - threshold:
+      2026-01-01: 1.5
+    amount:
+      2026-01-01: 0
+  - threshold:
+      2026-01-01: 2.0
+    amount:
+      2026-01-01: 0.02
+  - threshold:
+      2026-01-01: 2.5
+    amount:
+      2026-01-01: 0.04
+  - threshold:
+      2026-01-01: 3.0
+    amount:
+      2026-01-01: 0.06
+  - threshold:
+      2026-01-01: 100.0
+    amount:
+      2026-01-01: 3.94

policyengine_us/parameters/gov/contrib/aca/ptc_additional_bracket/in_effect.yaml

@@ -0,0 +1,10 @@
+description: Whether the ACA PTC additional bracket structure is in effect.
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: ACA PTC additional bracket in effect
+

policyengine_us/parameters/gov/contrib/aca/ptc_additional_bracket/income_eligibility.yaml

@@ -0,0 +1,28 @@
+# Extended income eligibility for ACA PTC beyond 400% FPL.
+# Allows subsidies to continue at higher income levels with gradual phase-out.
+
+description: Eligibility for ACA Premium Tax Credit by percent of modified AGI to federal poverty line.
+
+metadata:
+  type: single_amount
+  period: year
+  threshold_unit: /1
+  amount_unit: bool
+  label: ACA PTC income eligibility conditions (extended)
+  reference:
+    - title: 26 U.S. Code § 36B(c)(1)
+      href: https://www.law.cornell.edu/uscode/text/26/36B#c_1
+
+brackets:
+  - threshold:
+      2026-01-01: 0
+    amount:
+      2026-01-01: false
+  - threshold:
+      2026-01-01: 1.00
+    amount:
+      2026-01-01: true
+  - threshold:
+      2026-01-01: 100.0
+    amount:
+      2026-01-01: false

policyengine_us/parameters/gov/contrib/aca/ptc_simplified_bracket/brackets.yaml

@@ -0,0 +1,28 @@
+# Linear progression: above 100% FPL, contribution percentage increases
+# by 4 percentage points per 100% FPL increment.
+# Examples: 200% FPL = 4%, 400% FPL = 12%, 600% FPL = 20%
+
+description: Simplified ACA PTC contribution percentages with linear phase-out.
+
+metadata:
+  type: single_amount
+  threshold_unit: /1
+  rate_unit: /1
+  label: ACA PTC simplified contribution rate brackets
+  reference:
+    - title: 26 U.S. Code § 36B(b)(3)(A)
+      href: https://www.law.cornell.edu/uscode/text/26/36B#b_3_A
+
+brackets:
+  - threshold:
+      2028-01-01: 0
+    amount:
+      2028-01-01: 0
+  - threshold:
+      2028-01-01: 1.0
+    amount:
+      2028-01-01: 0
+  - threshold:
+      2028-01-01: 100.0
+    amount:
+      2028-01-01: 3.96

policyengine_us/parameters/gov/contrib/aca/ptc_simplified_bracket/in_effect.yaml

@@ -0,0 +1,10 @@
+description: Whether the ACA PTC simplified bracket structure is in effect.
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: ACA PTC simplified bracket in effect
+  

policyengine_us/parameters/gov/contrib/aca/ptc_simplified_bracket/income_eligibility.yaml

@@ -0,0 +1,28 @@
+# Extended income eligibility for ACA PTC beyond 400% FPL.
+# Allows subsidies to continue at higher income levels with gradual phase-out.
+
+description: Eligibility for ACA Premium Tax Credit by percent of modified AGI to federal poverty line.
+
+metadata:
+  type: single_amount
+  period: year
+  threshold_unit: /1
+  amount_unit: bool
+  label: ACA PTC income eligibility conditions (simplified)
+  reference:
+    - title: 26 U.S. Code § 36B(c)(1)
+      href: https://www.law.cornell.edu/uscode/text/26/36B#c_1
+
+brackets:
+  - threshold:
+      2028-01-01: 0
+    amount:
+      2028-01-01: false
+  - threshold:
+      2028-01-01: 1.00
+    amount:
+      2028-01-01: true
+  - threshold:
+      2028-01-01: 100.0
+    amount:
+      2028-01-01: false

policyengine_us/parameters/gov/hhs/fpg.yaml

@@ -1,6 +1,8 @@
 description: Federal poverty guidelines published by the Department of Health and Human Services.
 first_person:
   CONTIGUOUS_US:
+    2015-01-01: 11_770
+    2016-01-01: 11_880
     2017-01-01: 12_060
     2018-01-01: 12_140
     2019-01-01: 12_490
@@ -11,6 +13,8 @@ first_person:
     2024-01-01: 15_060
     2025-01-01: 15_650
   AK:
+    2015-01-01: 14_720
+    2016-01-01: 14_840
     2017-01-01: 15_060
     2018-01-01: 15_180
     2019-01-01: 15_600
@@ -21,6 +25,8 @@ first_person:
     2024-01-01: 18_810
     2025-01-01: 19_550
   HI:
+    2015-01-01: 13_550
+    2016-01-01: 13_670
     2017-01-01: 13_860
     2018-01-01: 13_960
     2019-01-01: 14_380
@@ -44,6 +50,8 @@ additional_person:
   # Calculated by subtracting a two-person household's line from a one-person's.
   # This difference is always the same for larger households.
   CONTIGUOUS_US:
+    2015-01-01: 4_160
+    2016-01-01: 4_160
     2017-01-01: 4_180
     2018-01-01: 4_320
     2019-01-01: 4_420
@@ -54,6 +62,8 @@ additional_person:
     2024-01-01: 5_380
     2025-01-01: 5_500
   AK:
+    2015-01-01: 5_200
+    2016-01-01: 5_200
     2017-01-01: 5_230
     2018-01-01: 5_400
     2019-01-01: 5_530
@@ -64,6 +74,8 @@ additional_person:
     2024-01-01: 6_730
     2025-01-01: 6_880
   HI:
+    2015-01-01: 4_780
+    2016-01-01: 4_780
     2017-01-01: 4_810
     2018-01-01: 4_810
     2019-01-01: 5_080
@@ -84,6 +96,10 @@ additional_person:
 metadata:
   unit: currency-USD
   reference:
+    - title: 2015 Poverty Guidelines
+      href: https://aspe.hhs.gov/2015-poverty-guidelines
+    - title: 2016 Poverty Guidelines
+      href: https://aspe.hhs.gov/2016-poverty-guidelines
     - title: Prior HHS Poverty Guidelines and Federal Register References
       href: https://aspe.hhs.gov/topics/poverty-economic-mobility/poverty-guidelines/prior-hhs-poverty-guidelines-federal-register-references
     - title: Poverty Guidelines

policyengine_us/reforms/aca/__init__.py

@@ -0,0 +1,6 @@
+from policyengine_us.reforms.aca.aca_ptc_additional_bracket import (
+    create_aca_ptc_additional_bracket_reform,
+)
+from policyengine_us.reforms.aca.aca_ptc_simplified_bracket import (
+    create_aca_ptc_simplified_bracket_reform,
+)

policyengine_us/reforms/aca/aca_ptc_additional_bracket.py

@@ -0,0 +1,126 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import period as period_
+
+
+def create_aca_ptc_additional_bracket() -> Reform:
+    class aca_ptc_phase_out_rate(Variable):
+        """
+        ACA Premium Tax Credit phase-out rate with linear bracket extension.
+
+        This reform extends premium subsidies beyond the standard 400% FPL cliff
+        using a linear formula. Above the transition threshold (typically 300% FPL),
+        the contribution percentage increases linearly based on the increment rate
+        (typically 4 percentage points per 100% FPL).
+
+        The reform creates a more gradual phase-out of subsidies, reducing the
+        cliff effect where households just above 400% FPL lose all subsidies.
+
+        Related issue: https://github.com/PolicyEngine/policyengine-us/issues/6629
+        """
+
+        value_type = float
+        entity = TaxUnit
+        label = "ACA PTC phase-out rate with additional bracket (i.e., IRS Form 8962 'applicable figure')"
+        unit = "/1"
+        definition_period = YEAR
+        reference = [
+            "26 U.S. Code § 36B(b)(3)(A) - Refundable credit for coverage under a qualified health plan",
+            "https://www.law.cornell.edu/uscode/text/26/36B#b_3_A",
+        ]
+
+        def formula(tax_unit, period, parameters):
+            magi_frac = tax_unit("aca_magi_fraction", period)
+            p = parameters(
+                period
+            ).gov.contrib.aca.ptc_additional_bracket.brackets
+            return np.interp(magi_frac, p.thresholds, p.amounts)
+
+    class is_aca_ptc_eligible(Variable):
+        """
+        Extended ACA PTC eligibility beyond 400% FPL.
+        """
+
+        value_type = bool
+        entity = Person
+        label = "Person is eligible for ACA premium tax credit and pays ACA premium"
+        definition_period = YEAR
+
+        def formula(person, period, parameters):
+            # determine status eligibility for ACA PTC
+            fstatus = person.tax_unit("filing_status", period)
+            separate = fstatus == fstatus.possible_values.SEPARATE
+            immigration_eligible = person(
+                "is_aca_ptc_immigration_status_eligible", period
+            )
+            taxpayer_has_itin = person.tax_unit("taxpayer_has_itin", period)
+            is_status_eligible = (
+                taxpayer_has_itin & ~separate & immigration_eligible
+            )
+
+            # determine coverage eligibility for ACA plan
+            INELIGIBLE_COVERAGE = [
+                "is_medicaid_eligible",
+                "is_chip_eligible",
+                "is_aca_eshi_eligible",
+                "is_medicare_eligible",
+            ]
+            is_coverage_eligible = (
+                add(person, period, INELIGIBLE_COVERAGE) == 0
+            )
+
+            # determine income eligibility for ACA PTC (using reform parameter)
+            p = parameters(period).gov.contrib.aca.ptc_additional_bracket
+            magi_frac = person.tax_unit("aca_magi_fraction", period)
+            is_income_eligible = p.income_eligibility.calc(magi_frac)
+
+            # determine which people pay an age-based ACA plan premium
+            p_aca = parameters(period).gov.aca
+            is_aca_adult = person("age", period) > p_aca.slcsp.max_child_age
+            child_pays = (
+                person("aca_child_index", period) <= p_aca.max_child_count
+            )
+            pays_aca_premium = is_aca_adult | child_pays
+
+            return (
+                is_status_eligible
+                & is_coverage_eligible
+                & is_income_eligible
+                & pays_aca_premium
+            )
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(aca_ptc_phase_out_rate)
+            self.update_variable(is_aca_ptc_eligible)
+
+    return reform
+
+
+def create_aca_ptc_additional_bracket_reform(
+    parameters, period, bypass: bool = False
+):
+    if bypass:
+        return create_aca_ptc_additional_bracket()
+
+    p = parameters.gov.contrib.aca.ptc_additional_bracket
+    current_period = period_(period)
+
+    # Check if reform is active within a 5-year lookahead window
+    # This allows the reform to be selected in the web app interface
+    # even if it's scheduled to start in a future year
+    reform_active = False
+    for i in range(5):
+        if p(current_period).in_effect:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_aca_ptc_additional_bracket()
+    else:
+        return None
+
+
+aca_ptc_additional_bracket = create_aca_ptc_additional_bracket_reform(
+    None, None, bypass=True
+)

policyengine_us/reforms/aca/aca_ptc_simplified_bracket.py

@@ -0,0 +1,127 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import period as period_
+
+
+def create_aca_ptc_simplified_bracket() -> Reform:
+    class aca_ptc_phase_out_rate(Variable):
+        """
+        ACA Premium Tax Credit phase-out rate with simplified linear progression.
+
+        This reform creates a single linear phase-out starting at 100% FPL,
+        where the contribution percentage increases by 4 percentage points
+        per 100% FPL increment. This results in a simpler, more aggressive
+        phase-out compared to the additional bracket reform.
+
+        The reform eliminates the standard ACA bracket structure entirely,
+        replacing it with one continuous linear progression from 100% FPL
+        onwards.
+
+        Related issue: https://github.com/PolicyEngine/policyengine-us/issues/6629
+        """
+
+        value_type = float
+        entity = TaxUnit
+        label = "ACA PTC phase-out rate with simplified bracket (i.e., IRS Form 8962 'applicable figure')"
+        unit = "/1"
+        definition_period = YEAR
+        reference = [
+            "26 U.S. Code § 36B(b)(3)(A) - Refundable credit for coverage under a qualified health plan",
+            "https://www.law.cornell.edu/uscode/text/26/36B#b_3_A",
+        ]
+
+        def formula(tax_unit, period, parameters):
+            magi_frac = tax_unit("aca_magi_fraction", period)
+            p = parameters(
+                period
+            ).gov.contrib.aca.ptc_simplified_bracket.brackets
+            return np.interp(magi_frac, p.thresholds, p.amounts)
+
+    class is_aca_ptc_eligible(Variable):
+        """
+        Extended ACA PTC eligibility beyond 400% FPL.
+        """
+
+        value_type = bool
+        entity = Person
+        label = "Person is eligible for ACA premium tax credit and pays ACA premium"
+        definition_period = YEAR
+
+        def formula(person, period, parameters):
+            # determine status eligibility for ACA PTC
+            fstatus = person.tax_unit("filing_status", period)
+            separate = fstatus == fstatus.possible_values.SEPARATE
+            immigration_eligible = person(
+                "is_aca_ptc_immigration_status_eligible", period
+            )
+            taxpayer_has_itin = person.tax_unit("taxpayer_has_itin", period)
+            is_status_eligible = (
+                taxpayer_has_itin & ~separate & immigration_eligible
+            )
+
+            # determine coverage eligibility for ACA plan
+            INELIGIBLE_COVERAGE = [
+                "is_medicaid_eligible",
+                "is_chip_eligible",
+                "is_aca_eshi_eligible",
+                "is_medicare_eligible",
+            ]
+            is_coverage_eligible = (
+                add(person, period, INELIGIBLE_COVERAGE) == 0
+            )
+
+            # determine income eligibility for ACA PTC (using reform parameter)
+            p = parameters(period).gov.contrib.aca.ptc_simplified_bracket
+            magi_frac = person.tax_unit("aca_magi_fraction", period)
+            is_income_eligible = p.income_eligibility.calc(magi_frac)
+
+            # determine which people pay an age-based ACA plan premium
+            p_aca = parameters(period).gov.aca
+            is_aca_adult = person("age", period) > p_aca.slcsp.max_child_age
+            child_pays = (
+                person("aca_child_index", period) <= p_aca.max_child_count
+            )
+            pays_aca_premium = is_aca_adult | child_pays
+
+            return (
+                is_status_eligible
+                & is_coverage_eligible
+                & is_income_eligible
+                & pays_aca_premium
+            )
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(aca_ptc_phase_out_rate)
+            self.update_variable(is_aca_ptc_eligible)
+
+    return reform
+
+
+def create_aca_ptc_simplified_bracket_reform(
+    parameters, period, bypass: bool = False
+):
+    if bypass:
+        return create_aca_ptc_simplified_bracket()
+
+    p = parameters.gov.contrib.aca.ptc_simplified_bracket
+    current_period = period_(period)
+
+    # Check if reform is active within a 5-year lookahead window
+    # This allows the reform to be selected in the web app interface
+    # even if it's scheduled to start in a future year
+    reform_active = False
+    for i in range(5):
+        if p(current_period).in_effect:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_aca_ptc_simplified_bracket()
+    else:
+        return None
+
+
+aca_ptc_simplified_bracket = create_aca_ptc_simplified_bracket_reform(
+    None, None, bypass=True
+)

policyengine_us/reforms/reforms.py

@@ -108,6 +108,10 @@ from .crfb import (
     create_non_refundable_ss_credit_reform,
     create_senior_deduction_extension_reform,
 )
+from .aca import (
+    create_aca_ptc_additional_bracket_reform,
+    create_aca_ptc_simplified_bracket_reform,
+)
 
 
 from policyengine_core.reforms import Reform
@@ -248,6 +252,12 @@ def create_structural_reforms_from_parameters(parameters, period):
     ctc_minimum_refundable_amount = (
         create_ctc_minimum_refundable_amount_reform(parameters, period)
     )
+    aca_ptc_additional_bracket = create_aca_ptc_additional_bracket_reform(
+        parameters, period
+    )
+    aca_ptc_simplified_bracket = create_aca_ptc_simplified_bracket_reform(
+        parameters, period
+    )
 
     reforms = [
         afa_reform,
@@ -298,6 +308,8 @@ def create_structural_reforms_from_parameters(parameters, period):
         ctc_per_child_phase_out,
         ctc_per_child_phase_in,
         ctc_minimum_refundable_amount,
+        aca_ptc_additional_bracket,
+        aca_ptc_simplified_bracket,
     ]
     reforms = tuple(filter(lambda x: x is not None, reforms))
 

policyengine_us/tests/policy/baseline/gov/hhs/spm_unit_fpg.yaml

@@ -11,3 +11,49 @@
     spm_unit_size: 3
   output:
     spm_unit_fpg: 12_880 + 2 * 4_540
+
+- name: One-person SPM unit in 2015 in contiguous US
+  period: 2015
+  input:
+    spm_unit_size: 1
+  output:
+    spm_unit_fpg: 11_770
+
+- name: Two-person SPM unit in 2015 in Alaska
+  period: 2015
+  input:
+    spm_unit_size: 2
+    state_group_str: AK
+  output:
+    spm_unit_fpg: 14_720 + 5_200
+
+- name: Four-person SPM unit in 2015 in Hawaii
+  period: 2015
+  input:
+    spm_unit_size: 4
+    state_group_str: HI
+  output:
+    spm_unit_fpg: 13_550 + 3 * 4_780
+
+- name: One-person SPM unit in 2016 in contiguous US
+  period: 2016
+  input:
+    spm_unit_size: 1
+  output:
+    spm_unit_fpg: 11_880
+
+- name: Five-person SPM unit in 2016 in Alaska
+  period: 2016
+  input:
+    spm_unit_size: 5
+    state_group_str: AK
+  output:
+    spm_unit_fpg: 14_840 + 4 * 5_200
+
+- name: Three-person SPM unit in 2016 in Hawaii
+  period: 2016
+  input:
+    spm_unit_size: 3
+    state_group_str: HI
+  output:
+    spm_unit_fpg: 13_670 + 2 * 4_780

policyengine_us/tests/policy/contrib/aca/ptc_additional_bracket.yaml

@@ -0,0 +1,117 @@
+- name: Single filer at 250% FPL - uses baseline value
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_additional_bracket.aca_ptc_additional_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_additional_bracket.in_effect: true
+    aca_magi_fraction: 2.5
+  output:
+    aca_ptc_phase_out_rate: 0.04
+
+- name: Single filer at 300% FPL - uses baseline value
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_additional_bracket.aca_ptc_additional_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_additional_bracket.in_effect: true
+    aca_magi_fraction: 3.0
+  output:
+    aca_ptc_phase_out_rate: 0.06
+
+- name: Single filer at 400% FPL - linear increase to 10%
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_additional_bracket.aca_ptc_additional_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_additional_bracket.in_effect: true
+    aca_magi_fraction: 4.0
+  output:
+    aca_ptc_phase_out_rate: 0.10
+
+- name: Single filer at 500% FPL - linear increase to 14%
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_additional_bracket.aca_ptc_additional_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_additional_bracket.in_effect: true
+    aca_magi_fraction: 5.0
+  output:
+    aca_ptc_phase_out_rate: 0.14
+
+- name: Single filer at 600% FPL - linear increase to 18%
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_additional_bracket.aca_ptc_additional_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_additional_bracket.in_effect: true
+    aca_magi_fraction: 6.0
+  output:
+    aca_ptc_phase_out_rate: 0.18
+
+- name: Single filer at 350% FPL - interpolated value
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_additional_bracket.aca_ptc_additional_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_additional_bracket.in_effect: true
+    aca_magi_fraction: 3.5
+  output:
+    aca_ptc_phase_out_rate: 0.08
+
+- name: Baseline comparison at 400% FPL - shows difference
+  period: 2026
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 4.0
+  output:
+    aca_ptc_phase_out_rate: 0.0996
+
+- name: Edge case - Lower boundary at 0% FPL
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_additional_bracket.aca_ptc_additional_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_additional_bracket.in_effect: true
+    aca_magi_fraction: 0.0
+  output:
+    aca_ptc_phase_out_rate: 0.0
+
+- name: Edge case - Lower boundary at 150% FPL (first bracket threshold)
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_additional_bracket.aca_ptc_additional_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_additional_bracket.in_effect: true
+    aca_magi_fraction: 1.5
+  output:
+    aca_ptc_phase_out_rate: 0.0
+
+- name: Edge case - First positive bracket at 200% FPL
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_additional_bracket.aca_ptc_additional_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_additional_bracket.in_effect: true
+    aca_magi_fraction: 2.0
+  output:
+    aca_ptc_phase_out_rate: 0.02
+
+- name: Edge case - Upper boundary at 1000% FPL (highest defined bracket)
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_additional_bracket.aca_ptc_additional_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_additional_bracket.in_effect: true
+    aca_magi_fraction: 10.0
+  output:
+    aca_ptc_phase_out_rate: 0.34
+
+- name: Edge case - Interpolation between 1.5 and 2.0 at 175% FPL
+  period: 2026
+  reforms: policyengine_us.reforms.aca.aca_ptc_additional_bracket.aca_ptc_additional_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_additional_bracket.in_effect: true
+    aca_magi_fraction: 1.75
+  output:
+    aca_ptc_phase_out_rate: 0.01

policyengine_us/tests/policy/contrib/aca/ptc_simplified_bracket.yaml

@@ -0,0 +1,117 @@
+- name: Single filer at 100% FPL - starts at 0%
+  period: 2028
+  reforms: policyengine_us.reforms.aca.aca_ptc_simplified_bracket.aca_ptc_simplified_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_simplified_bracket.in_effect: true
+    aca_magi_fraction: 1.0
+  output:
+    aca_ptc_phase_out_rate: 0.0
+
+- name: Single filer at 200% FPL - linear increase to 4%
+  period: 2028
+  reforms: policyengine_us.reforms.aca.aca_ptc_simplified_bracket.aca_ptc_simplified_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_simplified_bracket.in_effect: true
+    aca_magi_fraction: 2.0
+  output:
+    aca_ptc_phase_out_rate: 0.04
+
+- name: Single filer at 300% FPL - linear increase to 8%
+  period: 2028
+  reforms: policyengine_us.reforms.aca.aca_ptc_simplified_bracket.aca_ptc_simplified_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_simplified_bracket.in_effect: true
+    aca_magi_fraction: 3.0
+  output:
+    aca_ptc_phase_out_rate: 0.08
+
+- name: Single filer at 400% FPL - linear increase to 12%
+  period: 2028
+  reforms: policyengine_us.reforms.aca.aca_ptc_simplified_bracket.aca_ptc_simplified_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_simplified_bracket.in_effect: true
+    aca_magi_fraction: 4.0
+  output:
+    aca_ptc_phase_out_rate: 0.12
+
+- name: Single filer at 500% FPL - linear increase to 16%
+  period: 2028
+  reforms: policyengine_us.reforms.aca.aca_ptc_simplified_bracket.aca_ptc_simplified_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_simplified_bracket.in_effect: true
+    aca_magi_fraction: 5.0
+  output:
+    aca_ptc_phase_out_rate: 0.16
+
+- name: Single filer at 600% FPL - linear increase to 20%
+  period: 2028
+  reforms: policyengine_us.reforms.aca.aca_ptc_simplified_bracket.aca_ptc_simplified_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_simplified_bracket.in_effect: true
+    aca_magi_fraction: 6.0
+  output:
+    aca_ptc_phase_out_rate: 0.20
+
+- name: Single filer at 150% FPL - interpolated value
+  period: 2028
+  reforms: policyengine_us.reforms.aca.aca_ptc_simplified_bracket.aca_ptc_simplified_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_simplified_bracket.in_effect: true
+    aca_magi_fraction: 1.5
+  output:
+    aca_ptc_phase_out_rate: 0.02
+
+- name: Baseline comparison at 400% FPL - shows difference
+  period: 2028
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 4.0
+  output:
+    aca_ptc_phase_out_rate: 0.0996
+
+- name: Edge case - Lower boundary at 0% FPL
+  period: 2028
+  reforms: policyengine_us.reforms.aca.aca_ptc_simplified_bracket.aca_ptc_simplified_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_simplified_bracket.in_effect: true
+    aca_magi_fraction: 0.0
+  output:
+    aca_ptc_phase_out_rate: 0.0
+
+- name: Edge case - Upper boundary at 1000% FPL
+  period: 2028
+  reforms: policyengine_us.reforms.aca.aca_ptc_simplified_bracket.aca_ptc_simplified_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_simplified_bracket.in_effect: true
+    aca_magi_fraction: 10.0
+  output:
+    aca_ptc_phase_out_rate: 0.36
+
+- name: Edge case - Interpolation between 1.0 and 2.0 at 175% FPL
+  period: 2028
+  reforms: policyengine_us.reforms.aca.aca_ptc_simplified_bracket.aca_ptc_simplified_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_simplified_bracket.in_effect: true
+    aca_magi_fraction: 1.75
+  output:
+    aca_ptc_phase_out_rate: 0.03
+
+- name: Comparison with additional bracket reform at 600% FPL
+  period: 2028
+  reforms: policyengine_us.reforms.aca.aca_ptc_simplified_bracket.aca_ptc_simplified_bracket
+  absolute_error_margin: 0.00001
+  input:
+    gov.contrib.aca.ptc_simplified_bracket.in_effect: true
+    aca_magi_fraction: 6.0
+  output:
+    aca_ptc_phase_out_rate: 0.20

{policyengine_us-1.410.0.dist-info → policyengine_us-1.412.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.410.0
+Version: 1.412.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.410.0.dist-info → policyengine_us-1.412.0.dist-info}/RECORD

@@ -113,6 +113,12 @@ policyengine_us/parameters/gov/bls/cpi/cpi_u.yaml,sha256=tpi1qDrQC-Kl8tkQzn5gj17
 policyengine_us/parameters/gov/bls/cpi/cpi_w.yaml,sha256=Aiv9SIifEtIXEtNpNMWOFz3ELZ0nAJ4dsyaZE3oGmO4,29153
 policyengine_us/parameters/gov/contrib/README.md,sha256=6ug3-8sV30Mlz4uVQbO2nsQ3X0BfLRGpjRPXuD4aUkM,14
 policyengine_us/parameters/gov/contrib/dc_tax_threshold_joint_ratio.yaml,sha256=t-x2bZHeltkqwVZJXrMCOrqCSrRRzUunDOXBIgqAw6w,164
+policyengine_us/parameters/gov/contrib/aca/ptc_additional_bracket/brackets.yaml,sha256=5sPFH73irieCa6AzDHXpYIiIm5xlAizvMs3pSre1Cjc,1046
+policyengine_us/parameters/gov/contrib/aca/ptc_additional_bracket/in_effect.yaml,sha256=DMUOdpORwfAYaXa0jjozpsV_qAljum85x1wkH-mAmZ0,191
+policyengine_us/parameters/gov/contrib/aca/ptc_additional_bracket/income_eligibility.yaml,sha256=rudQMr_grXoMjWPJDtRx3T93Ot30DZrcag0MnQzvoFc,735
+policyengine_us/parameters/gov/contrib/aca/ptc_simplified_bracket/brackets.yaml,sha256=dNGvbl9T2UAQNmCLRdrIBndms7_Io_TWGzoH-uhU4fc,726
+policyengine_us/parameters/gov/contrib/aca/ptc_simplified_bracket/in_effect.yaml,sha256=pYmYrGrpoGUyTW5Ved9WoYkGMVppP1sWGnGMY8tw22o,193
+policyengine_us/parameters/gov/contrib/aca/ptc_simplified_bracket/income_eligibility.yaml,sha256=KeCo--rQbu0uxJi_-CrHgB5NkolZSW0aEch-xnuK2tI,737
 policyengine_us/parameters/gov/contrib/additional_tax_bracket/bracket.yaml,sha256=QWzfPBK2MwVkNTaH_6q5ebdqanPdIB56iQepvKbKT5A,23686
 policyengine_us/parameters/gov/contrib/additional_tax_bracket/in_effect.yaml,sha256=PyUoeJqg8VJaWx6RXuuFj0DgFBJ2Q2AwKRBkkKqLGDw,185
 policyengine_us/parameters/gov/contrib/biden/budget_2025/capital_gains/README.md,sha256=_saI6Jwq9tHN5Mzho5WIHNH4tPVKv1EpCGh5fbUCGXk,46
@@ -366,7 +372,7 @@ policyengine_us/parameters/gov/fcc/lifeline/tribal_categorical_eligibility.yaml,
 policyengine_us/parameters/gov/fcc/lifeline/amount/rural_tribal_supplement.yaml,sha256=cvXBkXqdnFa5zUWQyehBmH9CJkiRhInCeuqwzqvGAzg,313
 policyengine_us/parameters/gov/fcc/lifeline/amount/standard.yaml,sha256=i94DV8Ow1kjT-oqkI-TjfHR8rbVHHSLjJeWQ2ol6BxE,395
 policyengine_us/parameters/gov/hhs/README.md,sha256=-K3nU8bLJDb5t222i9zQRp2LOhpqtszN_7-Zfi_3PH0,48
-policyengine_us/parameters/gov/hhs/fpg.yaml,sha256=O0GRTHiNjLvpS1kJBZRg5dZtDUwgijEJBZd9qpvp7nM,2619
+policyengine_us/parameters/gov/hhs/fpg.yaml,sha256=EAzdlS_45gP9RMDAEdFYO-DUrL0M4VIqTB0xLrqkk_Q,3077
 policyengine_us/parameters/gov/hhs/index.yaml,sha256=diih4UjZz-5dZSiO89js5pJ-G3PO3kWspE7ybH4kCqk,66
 policyengine_us/parameters/gov/hhs/uprating.yaml,sha256=Xle2-jt8tZq8FCSAAMb5G4EOMoQoZlg8ligEDFqam8A,1149
 policyengine_us/parameters/gov/hhs/ccdf/README.md,sha256=5u4-bwFTCDWgj6711QBPRQMoJSUfXBp_o_1UTxITl8Y,37
@@ -3170,9 +3176,12 @@ 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=vlmmXymCgkY58URYF-3-Sdcy_SvlScKjG-YF7vco2cU,10453
+policyengine_us/reforms/reforms.py,sha256=F2YzW5JCmqfKfbEWbCsAxnN7FlDaeU0jCNbJDX7OBMU,10854
 policyengine_us/reforms/taxsim.py,sha256=bXNFWfjBX5USld1C7fziT6BBmRy-avz00QtL8WmCHy0,5276
 policyengine_us/reforms/winship.py,sha256=_q74Af1nkmoh0-M6PZJ2FcJAn6v5zf5sAEgvxjwHwyA,3069
+policyengine_us/reforms/aca/__init__.py,sha256=ugTekuQuCQw7EScXFCp5U3NSKhut8wIrrJK-1Y0aL9Q,234
+policyengine_us/reforms/aca/aca_ptc_additional_bracket.py,sha256=5mKi79SH49qQ-khd-kGDvASB0ftkPE3Z41HgNwSfWBE,4651
+policyengine_us/reforms/aca/aca_ptc_simplified_bracket.py,sha256=K4QEFYd3Vm1k1VG4RPrA6zqF3QVtfhC_E4AvU22B_BU,4649
 policyengine_us/reforms/additional_tax_bracket/__init__.py,sha256=087GDzojnzkbARUgGTQDMNVWJzjtNZvBGr46jfu1kXc,89
 policyengine_us/reforms/additional_tax_bracket/additional_tax_bracket_reform.py,sha256=4S1_9GmYDTXxangB2x1iNNIC8vGQDaCZR2TMFXNIEZY,5518
 policyengine_us/reforms/biden/budget_2025/__init__.py,sha256=SSq5Hex7oz6EglxhWMr7W0mvRBFBTS4WN76VzasQgl4,201
@@ -3325,7 +3334,7 @@ policyengine_us/tests/policy/baseline/gov/fcc/lifeline/integration.yaml,sha256=n
 policyengine_us/tests/policy/baseline/gov/fcc/lifeline/is_lifeline_eligible.yaml,sha256=Nofkgo0svSTj-0EfN0TPiDJyk8wkc5NeoLazrxUzzxY,1038
 policyengine_us/tests/policy/baseline/gov/fcc/lifeline/lifeline.yaml,sha256=zqId54reOZWNaOlC1MuwMf7VwFRRdfGiMEIHfesBLUg,2272
 policyengine_us/tests/policy/baseline/gov/hhs/hhs_smi.yaml,sha256=0-WdotyBCwN3NXPnhXZR9CPjSrNtkHMFWFOATUeZA40,695
-policyengine_us/tests/policy/baseline/gov/hhs/spm_unit_fpg.yaml,sha256=-lG4o-YPlPRR5Iq5CL9kd9CD8Z4ENrIdrNKfAMpiZ28,281
+policyengine_us/tests/policy/baseline/gov/hhs/spm_unit_fpg.yaml,sha256=TIRg6qOpe0nv1kpDKJQghplZeooTkd5k1mrkLD-fMLg,1201
 policyengine_us/tests/policy/baseline/gov/hhs/ccdf/ccdf_age_group.yaml,sha256=q6HWK5MLULilVYh4lxpprq3Lx-FfFAzVUATbD3QRZUg,830
 policyengine_us/tests/policy/baseline/gov/hhs/ccdf/ccdf_copay.yaml,sha256=MC4vJ3LBPnPa882bucGrN7s3HNad_40dP1K2lL-N9uE,474
 policyengine_us/tests/policy/baseline/gov/hhs/ccdf/ccdf_county_cluster.yaml,sha256=V7RNNVYkrki9PagV9_dM4Kt6EWfEJHTTT_Lbcc0f148,647
@@ -5301,6 +5310,8 @@ policyengine_us/tests/policy/baseline/parameters/test_uprating_extensions.py,sha
 policyengine_us/tests/policy/contrib/dc_kccatc.yaml,sha256=v4woAJveF3mZH6d4W3xAYlejcTIHTEQZM4nnenGNq-8,1786
 policyengine_us/tests/policy/contrib/dc_single_joint_threshold_ratio.yaml,sha256=vDMmkKdvjCtR8uweKDptp1gt05OI78Pm7GoIL0Apxxg,632
 policyengine_us/tests/policy/contrib/reported_state_income_tax.yaml,sha256=697RFAYWbmvD4LdQA-RHnIJ8nuu9wwEc2IRejdJ4QAQ,232
+policyengine_us/tests/policy/contrib/aca/ptc_additional_bracket.yaml,sha256=caSMB8FyL5SRJG0_6eghvwzm6u5HEGYUj5FXSOExzz8,3919
+policyengine_us/tests/policy/contrib/aca/ptc_simplified_bracket.yaml,sha256=PsRxlQ7yhzr-xyW0hBze8cqYO2LmrhlMISUNti-c800,3879
 policyengine_us/tests/policy/contrib/additional_tax_bracket/additional_tax_bracket_reform.yaml,sha256=NIqdjkbwWfwWYqWoIE3NvJ1NOw7wI2KJg_z77efvhMA,2009
 policyengine_us/tests/policy/contrib/congress/american_family_act_with_baby_bonus.yaml,sha256=Vb1aAv8od1NQdvD7FaqDeVhEn5IuP76SDIJTK1kM1x4,1372
 policyengine_us/tests/policy/contrib/congress/wftca.yaml,sha256=NWN1tx6GBH3_e-qy5bQfLJj8Bdf9YIepiN0ZI_QDoMY,621
@@ -8565,8 +8576,8 @@ 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-1.410.0.dist-info/METADATA,sha256=W4v1Txfy2OU5cdb_0WzmrLboQDMtFpQn9c_2Id8p1vw,1649
-policyengine_us-1.410.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.410.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.410.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.410.0.dist-info/RECORD,,
+policyengine_us-1.412.0.dist-info/METADATA,sha256=YAIWQ6dm_eFoV9V-gRBIKy2yrfBCaB27AgmiydQiPUA,1649
+policyengine_us-1.412.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.412.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.412.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.412.0.dist-info/RECORD,,