policyengine-us 1.413.0__py3-none-any.whl → 1.439.0__py3-none-any.whl

This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
Files changed (480) hide show
  1. policyengine_us/parameters/gov/aca/state_rating_area_cost.yaml +511 -12
  2. policyengine_us/parameters/gov/bls/cpi/c_cpi_u.yaml +23 -6
  3. policyengine_us/parameters/gov/bls/cpi/cpi_u.yaml +21 -18
  4. policyengine_us/parameters/gov/bls/cpi/cpi_w.yaml +25 -22
  5. policyengine_us/parameters/gov/contrib/aca/ptc_simplified_bracket/brackets.yaml +6 -6
  6. policyengine_us/parameters/gov/contrib/aca/ptc_simplified_bracket/income_eligibility.yaml +6 -6
  7. policyengine_us/parameters/gov/contrib/congress/tlaib/economic_dignity_for_all_agenda/end_child_poverty_act/adult_dependent_credit/amount.yaml +9 -0
  8. policyengine_us/parameters/gov/contrib/congress/tlaib/economic_dignity_for_all_agenda/end_child_poverty_act/adult_dependent_credit/min_age.yaml +8 -0
  9. policyengine_us/parameters/gov/contrib/congress/tlaib/economic_dignity_for_all_agenda/end_child_poverty_act/child_benefit/age_limit.yaml +8 -0
  10. policyengine_us/parameters/gov/contrib/congress/tlaib/economic_dignity_for_all_agenda/end_child_poverty_act/filer_credit/amount.yaml +20 -0
  11. policyengine_us/parameters/gov/contrib/congress/tlaib/economic_dignity_for_all_agenda/end_child_poverty_act/filer_credit/eligibility/max_age.yaml +10 -0
  12. policyengine_us/parameters/gov/contrib/congress/tlaib/economic_dignity_for_all_agenda/end_child_poverty_act/filer_credit/eligibility/min_age.yaml +8 -0
  13. policyengine_us/parameters/gov/contrib/congress/tlaib/economic_dignity_for_all_agenda/end_child_poverty_act/filer_credit/phase_out/rate.yaml +8 -0
  14. policyengine_us/parameters/gov/contrib/congress/tlaib/economic_dignity_for_all_agenda/end_child_poverty_act/filer_credit/phase_out/start.yaml +20 -0
  15. policyengine_us/parameters/gov/contrib/congress/tlaib/economic_dignity_for_all_agenda/end_child_poverty_act/in_effect.yaml +8 -0
  16. policyengine_us/parameters/gov/contrib/ctc/per_child_phase_out/avoid_overlap.yaml +7 -0
  17. policyengine_us/parameters/gov/contrib/harris/capital_gains/rates.yaml +12 -0
  18. policyengine_us/parameters/gov/contrib/harris/capital_gains/thresholds.yaml +168 -0
  19. policyengine_us/parameters/gov/contrib/states/ri/ctc/age_limit.yaml +9 -0
  20. policyengine_us/parameters/gov/contrib/states/ri/ctc/amount.yaml +9 -0
  21. policyengine_us/parameters/gov/contrib/states/ri/ctc/in_effect.yaml +9 -0
  22. policyengine_us/parameters/gov/contrib/states/ri/ctc/phaseout/rate.yaml +9 -0
  23. policyengine_us/parameters/gov/contrib/states/ri/ctc/phaseout/threshold.yaml +23 -0
  24. policyengine_us/parameters/gov/contrib/states/ri/ctc/refundability/cap.yaml +9 -0
  25. policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/age_limit.yaml +9 -0
  26. policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/amount.yaml +9 -0
  27. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/age_limit/in_effect.yaml +9 -0
  28. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/age_limit/threshold.yaml +9 -0
  29. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/amount.yaml +15 -0
  30. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/in_effect.yaml +9 -0
  31. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/phaseout/rate.yaml +9 -0
  32. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/phaseout/threshold.yaml +23 -0
  33. policyengine_us/parameters/gov/dhs/immigration/qualified_noncitizen_status.yaml +18 -0
  34. policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/senior_or_disabled/income/limit/couple.yaml +60 -51
  35. policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/senior_or_disabled/income/limit/individual.yaml +60 -51
  36. policyengine_us/parameters/gov/hhs/tanf/cash/income/sources/earned.yaml +13 -0
  37. policyengine_us/parameters/gov/hhs/tanf/cash/income/sources/unearned.yaml +23 -0
  38. policyengine_us/parameters/gov/irs/ald/student_loan_interest/reduction/start.yaml +7 -1
  39. policyengine_us/parameters/gov/irs/capital_gains/rates.yaml +17 -0
  40. policyengine_us/parameters/gov/irs/capital_gains/thresholds.yaml +182 -0
  41. policyengine_us/parameters/gov/irs/credits/ctc/amount/base.yaml +14 -9
  42. policyengine_us/parameters/gov/irs/credits/ctc/refundable/individual_max.yaml +14 -7
  43. policyengine_us/parameters/gov/irs/credits/eitc/max.yaml +73 -81
  44. policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml +19 -7
  45. policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/amount.yaml +10 -52
  46. policyengine_us/parameters/gov/irs/deductions/standard/amount.yaml +16 -59
  47. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/401k.yaml +8 -1
  48. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/ira.yaml +7 -0
  49. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/limit/401k.yaml +6 -0
  50. policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/limit/ira.yaml +5 -0
  51. policyengine_us/parameters/gov/irs/income/amt/exemption/amount.yaml +15 -59
  52. policyengine_us/parameters/gov/irs/income/amt/exemption/phase_out/start.yaml +11 -60
  53. policyengine_us/parameters/gov/irs/income/bracket.yaml +114 -213
  54. policyengine_us/parameters/gov/local/tx/harris/rides/age_threshold.yaml +13 -0
  55. policyengine_us/parameters/gov/local/tx/harris/rides/customer_payment_rate.yaml +12 -0
  56. policyengine_us/parameters/gov/states/ca/tax/income/agi/subtractions.yaml +1 -0
  57. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/joint.yaml +10 -0
  58. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/single.yaml +10 -0
  59. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/joint.yaml +10 -0
  60. policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/single.yaml +10 -0
  61. policyengine_us/parameters/gov/states/co/tax/income/credits/refundable.yaml +11 -0
  62. policyengine_us/parameters/gov/states/co/tax/income/credits/sales_tax_refund/amount/scale.yaml +1 -1
  63. policyengine_us/parameters/gov/states/co/tax/income/credits/tabor/joint.yaml +12 -0
  64. policyengine_us/parameters/gov/states/co/tax/income/credits/tabor/single.yaml +12 -0
  65. policyengine_us/parameters/gov/states/de/tax/income/credits/refundable.yaml +2 -2
  66. policyengine_us/parameters/gov/states/de/tax/income/credits/relief_rebate/amount.yaml +1 -1
  67. policyengine_us/parameters/gov/states/ga/tax/income/credits/itemizer/amount.yaml +14 -0
  68. policyengine_us/parameters/gov/states/ga/tax/income/credits/non_refundable.yaml +8 -2
  69. policyengine_us/parameters/gov/states/ga/tax/income/credits/surplus_tax_rebate/amount.yaml +5 -5
  70. policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/availability.yaml +2 -3
  71. policyengine_us/parameters/gov/states/hi/tax/income/credits/act_115_rebate/joint.yaml +20 -0
  72. policyengine_us/parameters/gov/states/hi/tax/income/credits/act_115_rebate/single.yaml +20 -0
  73. policyengine_us/parameters/gov/states/hi/tax/income/credits/refundable.yaml +6 -0
  74. policyengine_us/parameters/gov/states/id/tax/income/credits/2022_rebate/floor.yaml +1 -1
  75. policyengine_us/parameters/gov/states/id/tax/income/credits/2022_rebate/rate.yaml +1 -1
  76. policyengine_us/parameters/gov/states/id/tax/income/credits/refundable.yaml +4 -4
  77. policyengine_us/parameters/gov/states/id/tax/income/credits/special_seasonal_rebate/floor.yaml +5 -5
  78. policyengine_us/parameters/gov/states/id/tax/income/credits/special_seasonal_rebate/rate.yaml +1 -1
  79. policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/dependent.yaml +10 -0
  80. policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/joint.yaml +20 -0
  81. policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/other.yaml +20 -0
  82. policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/max_dependents.yaml +10 -0
  83. policyengine_us/parameters/gov/states/il/tax/income/credits/refundable.yaml +5 -0
  84. policyengine_us/parameters/gov/states/in/tax/income/credits/automatic_refund_rebate/amount/additional.yaml +10 -0
  85. policyengine_us/parameters/gov/states/in/tax/income/credits/automatic_refund_rebate/amount/base.yaml +12 -0
  86. policyengine_us/parameters/gov/states/in/tax/income/credits/refundable.yaml +6 -1
  87. policyengine_us/parameters/gov/states/ma/dta/tcap/gross_income/earned.yaml +2 -2
  88. policyengine_us/parameters/gov/states/ma/eec/ccfa/income/countable_income/sources.yaml +3 -3
  89. policyengine_us/parameters/gov/states/ma/tax/income/credits/refundable.yaml +12 -0
  90. policyengine_us/parameters/gov/states/ma/tax/income/credits/taxpayer_refund_rebate/rate.yaml +10 -0
  91. policyengine_us/parameters/gov/states/me/tax/income/credits/refundable.yaml +6 -0
  92. policyengine_us/parameters/gov/states/me/tax/income/credits/relief_rebate/amount.yaml +10 -0
  93. policyengine_us/parameters/gov/states/me/tax/income/credits/relief_rebate/income_limit.yaml +21 -0
  94. policyengine_us/parameters/gov/states/mn/tax/income/credits/cwfc/ctc/age_limit.yaml +14 -0
  95. policyengine_us/parameters/gov/states/mt/tax/income/credits/non_refundable.yaml +1 -4
  96. policyengine_us/parameters/gov/states/mt/tax/income/credits/rebate/amount.yaml +5 -5
  97. policyengine_us/parameters/gov/states/nm/tax/income/modified_gross_income.yaml +0 -1
  98. policyengine_us/parameters/gov/states/pa/tax/income/credits/eitc/match.yaml +10 -0
  99. policyengine_us/parameters/gov/states/pa/tax/income/credits/refundable.yaml +6 -0
  100. policyengine_us/parameters/gov/states/pa/tax/income/forgiveness/base.yaml +0 -1
  101. policyengine_us/parameters/gov/states/pa/tax/income/forgiveness/dependent_rate.yaml +0 -1
  102. policyengine_us/parameters/gov/states/pa/tax/income/forgiveness/eligibility_income_sources.yaml +1 -1
  103. policyengine_us/parameters/gov/states/pa/tax/income/forgiveness/rate_increment.yaml +0 -1
  104. policyengine_us/parameters/gov/states/pa/tax/income/forgiveness/tax_back.yaml +0 -1
  105. policyengine_us/parameters/gov/states/pa/tax/income/rate.yaml +0 -1
  106. policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/amount.yaml +1 -1
  107. policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/age.yaml +1 -1
  108. policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/child.yaml +1 -1
  109. policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/income.yaml +5 -5
  110. policyengine_us/parameters/gov/states/ri/tax/income/credits/refundable.yaml +1 -4
  111. policyengine_us/parameters/gov/states/sc/tax/income/credits/2022_rebate/amount.yaml +12 -0
  112. policyengine_us/parameters/gov/states/sc/tax/income/credits/non_refundable.yaml +7 -1
  113. policyengine_us/parameters/gov/states/tx/dta/csfp/fpg_limit.yaml +10 -0
  114. policyengine_us/parameters/gov/states/tx/fpp/age_threshold.yaml +10 -0
  115. policyengine_us/parameters/gov/states/tx/fpp/annual_benefit.yaml +12 -0
  116. policyengine_us/parameters/gov/states/tx/fpp/fpg_percentage.yaml +15 -0
  117. policyengine_us/parameters/gov/states/tx/tanf/age_threshold/minor_child.yaml +13 -0
  118. policyengine_us/parameters/gov/states/tx/tanf/age_threshold/student_dependent.yaml +13 -0
  119. policyengine_us/parameters/gov/states/tx/tanf/income/deductions/child_support.yaml +14 -0
  120. policyengine_us/parameters/gov/states/tx/tanf/income/deductions/dependent_care.yaml +23 -0
  121. policyengine_us/parameters/gov/states/tx/tanf/income/deductions/work_expense.yaml +13 -0
  122. policyengine_us/parameters/gov/states/tx/tanf/income/disregards/applicant_fraction.yaml +12 -0
  123. policyengine_us/parameters/gov/states/tx/tanf/income/disregards/continuing_recipient_cap.yaml +13 -0
  124. policyengine_us/parameters/gov/states/tx/tanf/income/disregards/continuing_recipient_months.yaml +14 -0
  125. policyengine_us/parameters/gov/states/tx/tanf/income/disregards/continuing_recipient_rate.yaml +13 -0
  126. policyengine_us/parameters/gov/states/tx/tanf/income/sources/earned.yaml +15 -0
  127. policyengine_us/parameters/gov/states/tx/tanf/income/sources/unearned.yaml +28 -0
  128. policyengine_us/parameters/gov/states/tx/tanf/minimum_grant.yaml +13 -0
  129. policyengine_us/parameters/gov/states/tx/tanf/needs_standard/budgetary_needs/additional_person.yaml +17 -0
  130. policyengine_us/parameters/gov/states/tx/tanf/needs_standard/budgetary_needs/caretaker_with_second_parent.yaml +81 -0
  131. policyengine_us/parameters/gov/states/tx/tanf/needs_standard/budgetary_needs/caretaker_without_second_parent.yaml +85 -0
  132. policyengine_us/parameters/gov/states/tx/tanf/needs_standard/budgetary_needs/non_caretaker.yaml +85 -0
  133. policyengine_us/parameters/gov/states/tx/tanf/needs_standard/recognizable_needs/additional_person.yaml +17 -0
  134. policyengine_us/parameters/gov/states/tx/tanf/needs_standard/recognizable_needs/rate.yaml +17 -0
  135. policyengine_us/parameters/gov/states/tx/tanf/ottanf/payment_amount.yaml +13 -0
  136. policyengine_us/parameters/gov/states/tx/tanf/payment_standard/additional_person.yaml +19 -0
  137. policyengine_us/parameters/gov/states/tx/tanf/payment_standard/caretaker_with_second_parent.yaml +105 -0
  138. policyengine_us/parameters/gov/states/tx/tanf/payment_standard/caretaker_without_second_parent.yaml +112 -0
  139. policyengine_us/parameters/gov/states/tx/tanf/payment_standard/non_caretaker.yaml +111 -0
  140. policyengine_us/parameters/gov/states/tx/tanf/resources/resource_limit.yaml +13 -0
  141. policyengine_us/parameters/gov/states/tx/tanf/resources/vehicle_exemption.yaml +11 -0
  142. policyengine_us/parameters/gov/states/tx/twc/README.md +1 -0
  143. policyengine_us/parameters/gov/states/tx/twc/ccs/README.md +1 -0
  144. policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/child.yaml +11 -0
  145. policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/disabled_child.yaml +11 -0
  146. policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/infant.yaml +11 -0
  147. policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/school_age.yaml +11 -0
  148. policyengine_us/parameters/gov/states/tx/twc/ccs/age_threshold/toddler.yaml +11 -0
  149. policyengine_us/parameters/gov/states/tx/twc/ccs/assets/limit.yaml +11 -0
  150. policyengine_us/parameters/gov/states/tx/twc/ccs/copay/rate/additional_child.yaml +13 -0
  151. policyengine_us/parameters/gov/states/tx/twc/ccs/copay/rate/first_child.yaml +55 -0
  152. policyengine_us/parameters/gov/states/tx/twc/ccs/copay/rate/maximum.yaml +11 -0
  153. policyengine_us/parameters/gov/states/tx/twc/ccs/income/smi_rate.yaml +11 -0
  154. policyengine_us/parameters/gov/states/tx/twc/ccs/income/sources.yaml +23 -0
  155. policyengine_us/parameters/gov/states/tx/twc/ccs/payment/rates.yaml +10459 -0
  156. policyengine_us/parameters/gov/states/tx/twc/ccs/region/alamo.yaml +25 -0
  157. policyengine_us/parameters/gov/states/tx/twc/ccs/region/borderplex.yaml +18 -0
  158. policyengine_us/parameters/gov/states/tx/twc/ccs/region/brazos_valley.yaml +19 -0
  159. policyengine_us/parameters/gov/states/tx/twc/ccs/region/cameron_county.yaml +13 -0
  160. policyengine_us/parameters/gov/states/tx/twc/ccs/region/capital_area.yaml +13 -0
  161. policyengine_us/parameters/gov/states/tx/twc/ccs/region/central_texas.yaml +19 -0
  162. policyengine_us/parameters/gov/states/tx/twc/ccs/region/coastal_bend.yaml +24 -0
  163. policyengine_us/parameters/gov/states/tx/twc/ccs/region/concho_valley.yaml +25 -0
  164. policyengine_us/parameters/gov/states/tx/twc/ccs/region/dallas_county.yaml +13 -0
  165. policyengine_us/parameters/gov/states/tx/twc/ccs/region/deep_east.yaml +24 -0
  166. policyengine_us/parameters/gov/states/tx/twc/ccs/region/east_texas.yaml +26 -0
  167. policyengine_us/parameters/gov/states/tx/twc/ccs/region/golden_crescent.yaml +19 -0
  168. policyengine_us/parameters/gov/states/tx/twc/ccs/region/gulf_coast.yaml +25 -0
  169. policyengine_us/parameters/gov/states/tx/twc/ccs/region/heart_of_texas.yaml +18 -0
  170. policyengine_us/parameters/gov/states/tx/twc/ccs/region/lower_rio.yaml +15 -0
  171. policyengine_us/parameters/gov/states/tx/twc/ccs/region/middle_rio.yaml +21 -0
  172. policyengine_us/parameters/gov/states/tx/twc/ccs/region/north_central.yaml +26 -0
  173. policyengine_us/parameters/gov/states/tx/twc/ccs/region/north_texas.yaml +23 -0
  174. policyengine_us/parameters/gov/states/tx/twc/ccs/region/northeast_texas.yaml +21 -0
  175. policyengine_us/parameters/gov/states/tx/twc/ccs/region/panhandle.yaml +38 -0
  176. policyengine_us/parameters/gov/states/tx/twc/ccs/region/permian_basin.yaml +29 -0
  177. policyengine_us/parameters/gov/states/tx/twc/ccs/region/rural_capital.yaml +21 -0
  178. policyengine_us/parameters/gov/states/tx/twc/ccs/region/south_plains.yaml +27 -0
  179. policyengine_us/parameters/gov/states/tx/twc/ccs/region/south_texas.yaml +15 -0
  180. policyengine_us/parameters/gov/states/tx/twc/ccs/region/southeast.yaml +15 -0
  181. policyengine_us/parameters/gov/states/tx/twc/ccs/region/tarrant_county.yaml +13 -0
  182. policyengine_us/parameters/gov/states/tx/twc/ccs/region/texoma.yaml +15 -0
  183. policyengine_us/parameters/gov/states/tx/twc/ccs/region/west_central.yaml +31 -0
  184. policyengine_us/parameters/gov/states/tx/twc/ccs/work_requirements/single_parent.yaml +11 -0
  185. policyengine_us/parameters/gov/states/tx/twc/ccs/work_requirements/two_parent.yaml +11 -0
  186. policyengine_us/parameters/gov/states/tx/uct/lifeline/fpg_limit.yaml +10 -0
  187. policyengine_us/parameters/gov/states/tx/uct/lifeline/supplement.yaml +10 -0
  188. policyengine_us/parameters/gov/states/va/tax/income/credits/non_refundable.yaml +5 -1
  189. policyengine_us/parameters/gov/states/va/tax/income/rebate/amount.yaml +10 -0
  190. policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml +2 -0
  191. policyengine_us/parameters/gov/territories/pr/tax/income/tax_rate/amount.yaml +35 -0
  192. policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/caring_dependent_child.yaml +1 -1
  193. policyengine_us/parameters/gov/usda/snap/work_requirements/general/age_threshold/exempted.yaml +1 -1
  194. policyengine_us/parameters/gov/usda/snap/work_requirements/general/weekly_hours_threshold.yaml +1 -1
  195. policyengine_us/reforms/aca/aca_ptc_additional_bracket.py +2 -2
  196. policyengine_us/reforms/aca/aca_ptc_simplified_bracket.py +2 -2
  197. policyengine_us/reforms/additional_tax_bracket/additional_tax_bracket_reform.py +10 -7
  198. policyengine_us/reforms/biden/budget_2025/capital_gains_tax_increase.py +5 -7
  199. policyengine_us/reforms/congress/tlaib/__init__.py +5 -0
  200. policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/__init__.py +9 -0
  201. policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.py +237 -0
  202. policyengine_us/reforms/ctc/ctc_minimum_refundable_amount.py +11 -0
  203. policyengine_us/reforms/ctc/ctc_per_child_phase_out.py +36 -3
  204. policyengine_us/reforms/harris/capital_gains/harris_capital_gains.py +7 -7
  205. policyengine_us/reforms/reforms.py +15 -0
  206. policyengine_us/reforms/states/ri/__init__.py +2 -0
  207. policyengine_us/reforms/states/ri/ctc/__init__.py +1 -0
  208. policyengine_us/reforms/states/ri/ctc/ri_ctc_reform.py +207 -0
  209. policyengine_us/reforms/states/ri/exemption/__init__.py +1 -0
  210. policyengine_us/reforms/states/ri/exemption/ri_exemption_reform.py +167 -0
  211. policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc.yaml +3 -3
  212. policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_required_contribution_percentage.yaml +71 -0
  213. policyengine_us/tests/policy/baseline/gov/aca/ptc/integration.yaml +1 -1
  214. policyengine_us/tests/policy/baseline/gov/aca/ptc/separate_esi.yaml +2 -2
  215. policyengine_us/tests/policy/baseline/gov/ed/pell_grant/pell_grant_simplified_formula_applies.yaml +1 -1
  216. policyengine_us/tests/policy/baseline/gov/fcc/lifeline/is_lifeline_eligible.yaml +10 -0
  217. policyengine_us/tests/policy/baseline/gov/fcc/lifeline/is_lifeline_income_eligible.yaml +47 -0
  218. policyengine_us/tests/policy/baseline/gov/fcc/lifeline/lifeline.yaml +19 -0
  219. policyengine_us/tests/policy/baseline/gov/hhs/tanf/tanf_fpg.yaml +53 -0
  220. policyengine_us/tests/policy/baseline/gov/irs/integration/us_itemize.yaml +1 -1
  221. policyengine_us/tests/policy/baseline/gov/local/tx/harris/in_harris_county_tx.yaml +27 -0
  222. policyengine_us/tests/policy/baseline/gov/local/tx/harris/rides/tx_harris_rides_eligible.yaml +35 -0
  223. policyengine_us/tests/policy/baseline/gov/local/tx/harris/rides/tx_harris_rides_subsidy.yaml +32 -0
  224. policyengine_us/tests/policy/baseline/gov/ssa/ssi/integration_tests.yaml +150 -4
  225. policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/integration.yaml +50 -0
  226. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.yaml +64 -0
  227. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.yaml +122 -0
  228. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.yaml +65 -0
  229. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/co_tabor_cash_back.yaml +71 -0
  230. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/integration.yaml +38 -0
  231. policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_itemizer_credit.yaml +44 -0
  232. policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/integration.yaml +47 -0
  233. policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.yaml +17 -0
  234. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains_eligible.yaml +0 -8
  235. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.yaml +4 -0
  236. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.yaml +15 -0
  237. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_act_115_rebate.yaml +35 -0
  238. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml +159 -0
  239. policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_income_tax_rebate.yaml +49 -0
  240. policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.yaml +35 -0
  241. policyengine_us/tests/policy/baseline/gov/states/in/tax/income/credits/in_automatic_refund_rebate.yaml +47 -0
  242. policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_fstc.yaml +4 -4
  243. policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_integration.yaml +48 -0
  244. policyengine_us/tests/policy/baseline/gov/states/la/tax/income/credits/cdcc/la_non_refundable_cdcc.yaml +5 -5
  245. policyengine_us/tests/policy/baseline/gov/states/la/tax/income/integration.yaml +58 -0
  246. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction.yaml +13 -13
  247. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.yaml +8 -8
  248. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/eaedc/ma_eaedc.yaml +2 -2
  249. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.yaml +6 -6
  250. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/income/earned/ma_tafdc_partially_disregarded_earned_income.yaml +7 -7
  251. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/integration.yaml +14 -14
  252. policyengine_us/tests/policy/baseline/gov/states/ma/dta/tcap/tafdc/ma_tafdc.yaml +1 -1
  253. policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/copay/ma_ccfa_total_copay.yaml +4 -4
  254. policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/eligibility/ma_ccfa_activity_eligible.yaml +20 -20
  255. policyengine_us/tests/policy/baseline/gov/states/ma/eec/ccfa/ma_ccfa.yaml +7 -7
  256. policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.yaml +42 -0
  257. policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/integration_ma.yaml +6 -0
  258. policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_relief_rebate.yaml +26 -0
  259. policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_relief_rebate_eligible.yaml +35 -0
  260. policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.yaml +26 -0
  261. policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_integration.yaml +55 -0
  262. policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/integration.yaml +3 -0
  263. policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.yaml +8 -8
  264. policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/integation.yaml +57 -0
  265. policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/integration.yaml +60 -0
  266. policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/oh_cdcc.yaml +4 -4
  267. policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/integration.yaml +59 -0
  268. policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/credits/pa_eitc.yaml +26 -0
  269. policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/forgiveness/pa_tax_forgiveness_rate.yaml +5 -11
  270. policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/integration.yaml +54 -0
  271. policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/integration.yaml +47 -0
  272. policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/sc_2022_rebate.yaml +76 -0
  273. policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/sc_cdcc.yaml +9 -9
  274. policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/integration.yaml +58 -0
  275. policyengine_us/tests/policy/baseline/gov/states/tx/dta/csfp/tx_dta_csfp_income_eligible.yaml +15 -0
  276. policyengine_us/tests/policy/baseline/gov/states/tx/fpp/integration.yaml +133 -0
  277. policyengine_us/tests/policy/baseline/gov/states/tx/fpp/tx_fpp_age_eligible.yaml +39 -0
  278. policyengine_us/tests/policy/baseline/gov/states/tx/fpp/tx_fpp_benefit.yaml +39 -0
  279. policyengine_us/tests/policy/baseline/gov/states/tx/fpp/tx_fpp_income_eligible.yaml +53 -0
  280. policyengine_us/tests/policy/baseline/gov/states/tx/fpp/tx_fpp_income_limit.yaml +44 -0
  281. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/assistance_unit/tx_tanf_age_eligible_child.yaml +34 -0
  282. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/assistance_unit/tx_tanf_assistance_unit_size.yaml +62 -0
  283. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/assistance_unit/tx_tanf_categorically_eligible_person.yaml +49 -0
  284. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/assistance_unit/tx_tanf_eligible_child.yaml +34 -0
  285. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/assistance_unit/tx_tanf_eligible_parent.yaml +38 -0
  286. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/eligibility/tx_tanf_budgetary_needs.yaml +65 -0
  287. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/eligibility/tx_tanf_budgetary_needs_test.yaml +30 -0
  288. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/eligibility/tx_tanf_caretaker_type.yaml +116 -0
  289. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/eligibility/tx_tanf_eligible.yaml +123 -0
  290. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/eligibility/tx_tanf_income_eligible.yaml +69 -0
  291. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/eligibility/tx_tanf_recognizable_needs_test.yaml +54 -0
  292. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/eligibility/tx_tanf_resources_eligible.yaml +44 -0
  293. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/income/deductions/tx_tanf_child_support_deduction.yaml +55 -0
  294. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/income/deductions/tx_tanf_dependent_care_deduction.yaml +54 -0
  295. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/income/earned/tx_tanf_countable_earned_income.yaml +39 -0
  296. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/income/earned/tx_tanf_earned_income_after_disregard_person.yaml +36 -0
  297. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/income/tx_tanf_income_for_budgetary_needs_test.yaml +102 -0
  298. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/income/unearned/tx_tanf_countable_unearned_income.yaml +49 -0
  299. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/integration.yaml +291 -0
  300. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/ottanf/tx_ottanf.yaml +47 -0
  301. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/ottanf/tx_ottanf_crisis_criteria.yaml +17 -0
  302. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/ottanf/tx_ottanf_eligible.yaml +158 -0
  303. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/resources/tx_tanf_countable_resources.yaml +39 -0
  304. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/tx_regular_tanf.yaml +74 -0
  305. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/tx_tanf.yaml +89 -0
  306. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/tx_tanf_payment_standard.yaml +61 -0
  307. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/copay/tx_ccs_copay.yaml +165 -0
  308. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_asset_eligible.yaml +67 -0
  309. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible.yaml +114 -0
  310. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible_child.yaml +172 -0
  311. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_income_eligible.yaml +65 -0
  312. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_exempt.yaml +24 -0
  313. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_requirement_eligible.yaml +155 -0
  314. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/payment/tx_ccs_payment_rate.yaml +224 -0
  315. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/tx_ccs.yaml +132 -0
  316. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/tx_ccs_child_age_category.yaml +127 -0
  317. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/tx_ccs_maximum_payment.yaml +141 -0
  318. policyengine_us/tests/policy/baseline/gov/states/tx/twc/ccs/tx_ccs_workforce_board_region.yaml +79 -0
  319. policyengine_us/tests/policy/baseline/gov/states/tx/uct/lifeline/integration.yaml +251 -0
  320. policyengine_us/tests/policy/baseline/gov/states/va/tax/income/integration.yaml +2 -0
  321. policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/integration.yaml +48 -0
  322. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_normal_tax.yaml +31 -0
  323. policyengine_us/tests/policy/baseline/gov/test_categorical_eligibility_vectorization.yaml +41 -0
  324. policyengine_us/tests/policy/baseline/gov/usda/csfp/commodity_supplemental_food_program_eligible.yaml +171 -0
  325. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/student/is_snap_ineligible_student.yaml +2 -2
  326. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/work_requirements/meets_snap_abawd_work_requirements.yaml +17 -17
  327. policyengine_us/tests/policy/baseline/gov/usda/snap/eligibility/work_requirements/meets_snap_general_work_requirements.yaml +7 -7
  328. policyengine_us/tests/policy/baseline/gov/usda/snap/income/deductions/self_employment_income/integration.yaml +6 -6
  329. policyengine_us/tests/policy/baseline/gov/usda/snap/income/deductions/self_employment_income/snap_self_employment_expense_deduction.yaml +4 -4
  330. policyengine_us/tests/policy/baseline/gov/usda/snap/income/deductions/self_employment_income/snap_self_employment_income_after_expense_deduction.yaml +1 -1
  331. policyengine_us/tests/policy/baseline/gov/usda/snap/integration.yaml +1 -1
  332. policyengine_us/tests/policy/baseline/gov/usda/snap/snap.yaml +5 -5
  333. policyengine_us/tests/policy/baseline/household/demographic/geographic/in_nyc.yaml +20 -0
  334. policyengine_us/tests/policy/baseline/household/demographic/person/is_citizen_or_legal_immigrant.yaml +55 -0
  335. policyengine_us/tests/policy/contrib/aca/ptc_additional_bracket.yaml +12 -12
  336. policyengine_us/tests/policy/contrib/aca/ptc_simplified_bracket.yaml +24 -24
  337. policyengine_us/tests/policy/contrib/additional_tax_bracket/additional_tax_bracket_reform.yaml +4 -4
  338. policyengine_us/tests/policy/contrib/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.yaml +198 -0
  339. policyengine_us/tests/policy/contrib/congress/tlaib/end_child_poverty_act/integration.yaml +0 -42
  340. policyengine_us/tests/policy/contrib/crfb/senior_deduction_extension.yaml +2 -2
  341. policyengine_us/tests/policy/contrib/ctc/integration.yaml +205 -2
  342. policyengine_us/tests/policy/contrib/states/ri/ctc_reform_test.yaml +321 -0
  343. policyengine_us/tests/policy/contrib/states/ri/exemption_reform_test.yaml +117 -0
  344. policyengine_us/variables/gov/aca/ptc/aca_ptc.py +3 -1
  345. policyengine_us/variables/gov/aca/ptc/{aca_ptc_phase_out_rate.py → aca_required_contribution_percentage.py} +2 -2
  346. policyengine_us/variables/gov/ed/pell_grant/efc/pell_grant_simplified_formula_applies.py +1 -2
  347. policyengine_us/variables/gov/fcc/lifeline/is_lifeline_eligible.py +5 -6
  348. policyengine_us/variables/gov/fcc/lifeline/is_lifeline_income_eligible.py +35 -0
  349. policyengine_us/variables/gov/fcc/lifeline/lifeline.py +5 -2
  350. policyengine_us/variables/gov/hhs/head_start/early_head_start.py +2 -1
  351. policyengine_us/variables/gov/hhs/head_start/head_start.py +2 -1
  352. policyengine_us/variables/gov/hhs/head_start/is_head_start_categorically_eligible.py +1 -3
  353. policyengine_us/variables/gov/hhs/tanf/cash/income/tanf_gross_earned_income.py +13 -0
  354. policyengine_us/variables/gov/hhs/tanf/cash/income/tanf_gross_unearned_income.py +13 -0
  355. policyengine_us/variables/gov/hhs/tanf/tanf_fpg.py +28 -0
  356. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/amt_tax_including_cg.py +5 -9
  357. policyengine_us/variables/gov/irs/tax/federal_income/alternative_minimum_tax/regular_tax_before_credits.py +12 -13
  358. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_excluded_from_taxable_income.py +2 -2
  359. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/capital_gains_tax.py +5 -5
  360. policyengine_us/variables/gov/irs/tax/federal_income/capital_gains/dwks19.py +2 -2
  361. policyengine_us/variables/gov/local/tx/harris/in_harris_county_tx.py +12 -0
  362. policyengine_us/variables/gov/local/tx/harris/rides/tx_harris_rides_eligible.py +22 -0
  363. policyengine_us/variables/gov/local/tx/harris/rides/tx_harris_rides_subsidy.py +26 -0
  364. policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/is_ssi_spousal_deeming_applies.py +41 -0
  365. policyengine_us/variables/gov/ssa/ssi/eligibility/income/deemed/from_ineligible_spouse/ssi_income_deemed_from_ineligible_spouse.py +20 -20
  366. policyengine_us/variables/gov/ssa/ssi/ssi.py +22 -1
  367. policyengine_us/variables/gov/ssa/ssi/ssi_amount_if_eligible.py +26 -4
  368. policyengine_us/variables/gov/states/ca/cpuc/care/eligibility/ca_care_categorically_eligible.py +2 -2
  369. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.py +26 -0
  370. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.py +27 -0
  371. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker.py +10 -0
  372. policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.py +18 -0
  373. policyengine_us/variables/gov/states/co/tax/income/credits/co_tabor_cash_back.py +17 -0
  374. policyengine_us/variables/gov/states/ga/tax/income/credits/ga_itemizer_credit.py +19 -0
  375. policyengine_us/variables/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.py +5 -2
  376. policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.py +1 -1
  377. policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.py +14 -0
  378. policyengine_us/variables/gov/states/hi/tax/income/credits/hi_act_115_rebate.py +32 -0
  379. policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate.py +27 -0
  380. policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.py +24 -0
  381. policyengine_us/variables/gov/states/in/tax/income/credits/in_automatic_refund_rebate.py +26 -0
  382. policyengine_us/variables/gov/states/ks/tax/income/credits/ks_fstc.py +1 -1
  383. policyengine_us/variables/gov/states/la/tax/income/credits/cdcc/la_non_refundable_cdcc.py +1 -1
  384. policyengine_us/variables/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.py +1 -1
  385. policyengine_us/variables/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.py +1 -1
  386. policyengine_us/variables/gov/states/ma/eec/ccfa/eligibility/ma_ccfa_activity_eligible.py +3 -1
  387. policyengine_us/variables/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.py +29 -0
  388. policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate.py +16 -0
  389. policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate_eligible.py +17 -0
  390. policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py +5 -1
  391. policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.py +24 -0
  392. policyengine_us/variables/gov/states/mt/tax/income/credits/rebate/mt_income_tax_rebate.py +1 -2
  393. policyengine_us/variables/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.py +2 -2
  394. policyengine_us/variables/gov/states/oh/tax/income/credits/oh_cdcc.py +2 -2
  395. policyengine_us/variables/gov/states/pa/tax/income/credits/pa_eitc.py +16 -0
  396. policyengine_us/variables/gov/states/pa/tax/income/forgiveness/pa_tax_forgiveness_rate.py +1 -3
  397. policyengine_us/variables/gov/states/sc/tax/income/credits/cdcc/sc_cdcc.py +1 -1
  398. policyengine_us/variables/gov/states/sc/tax/income/credits/sc_2022_rebate.py +29 -0
  399. policyengine_us/variables/gov/states/tx/dta/csfp/tx_dta_csfp_income_eligible.py +14 -0
  400. policyengine_us/variables/gov/states/tx/fpp/tx_fpp_age_eligible.py +16 -0
  401. policyengine_us/variables/gov/states/tx/fpp/tx_fpp_benefit.py +15 -0
  402. policyengine_us/variables/gov/states/tx/fpp/tx_fpp_eligible.py +18 -0
  403. policyengine_us/variables/gov/states/tx/fpp/tx_fpp_income_eligible.py +18 -0
  404. policyengine_us/variables/gov/states/tx/fpp/tx_fpp_income_limit.py +24 -0
  405. policyengine_us/variables/gov/states/tx/tanf/assistance_unit/tx_tanf_age_eligible_child.py +27 -0
  406. policyengine_us/variables/gov/states/tx/tanf/assistance_unit/tx_tanf_assistance_unit_size.py +18 -0
  407. policyengine_us/variables/gov/states/tx/tanf/assistance_unit/tx_tanf_categorically_eligible_person.py +19 -0
  408. policyengine_us/variables/gov/states/tx/tanf/assistance_unit/tx_tanf_eligible_child.py +24 -0
  409. policyengine_us/variables/gov/states/tx/tanf/assistance_unit/tx_tanf_eligible_parent.py +24 -0
  410. policyengine_us/variables/gov/states/tx/tanf/eligibility/tx_tanf_budgetary_needs.py +57 -0
  411. policyengine_us/variables/gov/states/tx/tanf/eligibility/tx_tanf_budgetary_needs_test.py +21 -0
  412. policyengine_us/variables/gov/states/tx/tanf/eligibility/tx_tanf_caretaker_type.py +50 -0
  413. policyengine_us/variables/gov/states/tx/tanf/eligibility/tx_tanf_eligible.py +29 -0
  414. policyengine_us/variables/gov/states/tx/tanf/eligibility/tx_tanf_income_eligible.py +40 -0
  415. policyengine_us/variables/gov/states/tx/tanf/eligibility/tx_tanf_recognizable_needs_test.py +23 -0
  416. policyengine_us/variables/gov/states/tx/tanf/eligibility/tx_tanf_resources_eligible.py +19 -0
  417. policyengine_us/variables/gov/states/tx/tanf/income/deductions/tx_tanf_child_support_deduction.py +21 -0
  418. policyengine_us/variables/gov/states/tx/tanf/income/deductions/tx_tanf_dependent_care_deduction.py +39 -0
  419. policyengine_us/variables/gov/states/tx/tanf/income/earned/tx_tanf_countable_earned_income.py +28 -0
  420. policyengine_us/variables/gov/states/tx/tanf/income/earned/tx_tanf_earned_income_after_disregard_person.py +52 -0
  421. policyengine_us/variables/gov/states/tx/tanf/income/earned/tx_tanf_gross_earned_income.py +16 -0
  422. policyengine_us/variables/gov/states/tx/tanf/income/tx_tanf_countable_income.py +19 -0
  423. policyengine_us/variables/gov/states/tx/tanf/income/tx_tanf_income_for_budgetary_needs_test.py +47 -0
  424. policyengine_us/variables/gov/states/tx/tanf/income/unearned/tx_tanf_countable_unearned_income.py +27 -0
  425. policyengine_us/variables/gov/states/tx/tanf/income/unearned/tx_tanf_gross_unearned_income.py +16 -0
  426. policyengine_us/variables/gov/states/tx/tanf/ottanf/tx_ottanf.py +17 -0
  427. policyengine_us/variables/gov/states/tx/tanf/ottanf/tx_ottanf_crisis_criteria.py +21 -0
  428. policyengine_us/variables/gov/states/tx/tanf/ottanf/tx_ottanf_eligible.py +36 -0
  429. policyengine_us/variables/gov/states/tx/tanf/resources/tx_tanf_countable_resources.py +31 -0
  430. policyengine_us/variables/gov/states/tx/tanf/tx_regular_tanf.py +27 -0
  431. policyengine_us/variables/gov/states/tx/tanf/tx_tanf.py +25 -0
  432. policyengine_us/variables/gov/states/tx/tanf/tx_tanf_payment_standard.py +51 -0
  433. policyengine_us/variables/gov/states/tx/twc/ccs/copay/tx_ccs_copay.py +40 -0
  434. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_asset_eligible.py +16 -0
  435. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible.py +28 -0
  436. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_eligible_child.py +22 -0
  437. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_income_eligible.py +19 -0
  438. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_exempt.py +26 -0
  439. policyengine_us/variables/gov/states/tx/twc/ccs/eligibility/tx_ccs_work_requirement_eligible.py +44 -0
  440. policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_care_schedule.py +18 -0
  441. policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_payment_rate.py +36 -0
  442. policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_provider_rating.py +21 -0
  443. policyengine_us/variables/gov/states/tx/twc/ccs/payment/tx_ccs_provider_type.py +19 -0
  444. policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs.py +21 -0
  445. policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_child_age_category.py +41 -0
  446. policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_countable_income.py +13 -0
  447. policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_maximum_payment.py +15 -0
  448. policyengine_us/variables/gov/states/tx/twc/ccs/tx_ccs_workforce_board_region.py +68 -0
  449. policyengine_us/variables/gov/states/tx/uct/lifeline/tx_lifeline_supplement.py +13 -0
  450. policyengine_us/variables/gov/states/wi/tax/income/credits/married_couple/wi_married_couple_credit.py +7 -5
  451. policyengine_us/variables/gov/territories/pr/tax/income/pr_income_tax.py +14 -0
  452. policyengine_us/variables/gov/territories/pr/tax/income/pr_normal_tax.py +16 -0
  453. policyengine_us/variables/gov/territories/pr/tax/income/pr_regular_tax_before_credits.py +11 -0
  454. policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.py +11 -0
  455. policyengine_us/variables/gov/usda/csfp/commodity_supplemental_food_program_eligible.py +7 -2
  456. policyengine_us/variables/gov/usda/snap/eligibility/student/is_snap_ineligible_student.py +1 -1
  457. policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/meets_snap_abawd_work_requirements.py +3 -1
  458. policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/meets_snap_general_work_requirements.py +3 -1
  459. policyengine_us/variables/gov/usda/snap/income/deductions/self_employment/snap_self_employment_expense_deduction.py +1 -1
  460. policyengine_us/variables/gov/usda/snap/income/deductions/self_employment/snap_self_employment_income_after_expense_deduction.py +1 -1
  461. policyengine_us/variables/gov/usda/snap/income/deductions/snap_dependent_care_deduction.py +5 -1
  462. policyengine_us/variables/household/demographic/geographic/in_nyc.py +12 -3
  463. policyengine_us/variables/household/demographic/person/is_citizen_or_legal_immigrant.py +22 -0
  464. policyengine_us/variables/household/expense/person/pre_subsidy_transportation_expense.py +9 -0
  465. {policyengine_us-1.413.0.dist-info → policyengine_us-1.439.0.dist-info}/METADATA +1 -1
  466. {policyengine_us-1.413.0.dist-info → policyengine_us-1.439.0.dist-info}/RECORD +471 -182
  467. policyengine_us/parameters/gov/contrib/harris/capital_gains/brackets.yaml +0 -194
  468. policyengine_us/parameters/gov/irs/capital_gains/brackets.yaml +0 -188
  469. policyengine_us/parameters/gov/states/tx/index.yaml +0 -4
  470. policyengine_us/parameters/gov/states/tx/tanf/monthly_income_limit.yaml +0 -31
  471. policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc_phase_out_rate.yaml +0 -71
  472. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_low_income_household_renters/integration.yaml +0 -61
  473. policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/integration.yaml +0 -45
  474. policyengine_us/tests/policy/baseline/gov/states/tx/tanf/tx_tanf_income_limit.yaml +0 -17
  475. policyengine_us/variables/gov/states/tx/tanf/tx_tanf_income_limit.py +0 -18
  476. /policyengine_us/parameters/gov/aca/{ptc_phase_out_rate.yaml → required_contribution_percentage.yaml} +0 -0
  477. /policyengine_us/variables/gov/states/oh/tax/income/{oh_modifed_agi.py → oh_modified_agi.py} +0 -0
  478. {policyengine_us-1.413.0.dist-info → policyengine_us-1.439.0.dist-info}/WHEEL +0 -0
  479. {policyengine_us-1.413.0.dist-info → policyengine_us-1.439.0.dist-info}/entry_points.txt +0 -0
  480. {policyengine_us-1.413.0.dist-info → policyengine_us-1.439.0.dist-info}/licenses/LICENSE +0 -0
@@ -0,0 +1,10 @@
1
+ description: Texas provides an additional Lifeline supplement for eligible individuals of this amount.
2
+ values:
3
+ 2014-01-01: 3.5
4
+ metadata:
5
+ period: month
6
+ unit: currency-USD
7
+ label: Texas Lifeline supplement amount
8
+ reference:
9
+ - title: 16 Tex. Admin. Code § 26.412 - Lifeline Service Program (f)(1)(c)
10
+ href: https://www.law.cornell.edu/regulations/texas/16-Tex-Admin-Code-SS-26-412
@@ -1,12 +1,16 @@
1
- description: Virginia non-refundable tax credits.
1
+ description: Virginia provides the following non-refundable tax credits.
2
2
  values:
3
3
  2021-01-01:
4
4
  - va_non_refundable_eitc
5
+ - va_rebate
6
+ 2022-01-01:
7
+ - va_non_refundable_eitc
5
8
  2023-01-01:
6
9
  - va_non_refundable_eitc
7
10
  - va_rebate
8
11
  2025-01-01:
9
12
  - va_non_refundable_eitc
13
+
10
14
  metadata:
11
15
  unit: list
12
16
  period: year
@@ -19,12 +19,22 @@ metadata:
19
19
  # House Bill 1600 reauthorized rebate for tax year 2024
20
20
 
21
21
  JOINT:
22
+ 2021-01-01: 500
23
+ 2022-01-01: 0
22
24
  2023-01-01: 400
23
25
  SINGLE:
26
+ 2021-01-01: 250
27
+ 2022-01-01: 0
24
28
  2023-01-01: 200
25
29
  SEPARATE:
30
+ 2021-01-01: 250
31
+ 2022-01-01: 0
26
32
  2023-01-01: 200
27
33
  HEAD_OF_HOUSEHOLD:
34
+ 2021-01-01: 250
35
+ 2022-01-01: 0
28
36
  2023-01-01: 200
29
37
  SURVIVING_SPOUSE:
38
+ 2021-01-01: 250
39
+ 2022-01-01: 0
30
40
  2023-01-01: 200
@@ -16,3 +16,5 @@ values:
16
16
  - pr_low_income_credit
17
17
  - pr_compensatory_low_income_credit
18
18
  - pr_earned_income_credit
19
+ - refundable_american_opportunity_credit
20
+ - pr_refundable_ctc
@@ -0,0 +1,35 @@
1
+ description: Puerto Rico taxes individuals at this rate structure.
2
+ # NOTE: no separate thresholds given by the tax reference for separate filing statuses
3
+ # NOTE: no more recent tax rates since 2012 found in legal and tax code
4
+ brackets:
5
+ - threshold:
6
+ 2012-12-31: 0
7
+ rate:
8
+ 2012-12-31: 0
9
+ - threshold:
10
+ 2012-12-31: 9_000
11
+ rate:
12
+ 2012-12-31: 0.07
13
+ - threshold:
14
+ 2012-12-31: 25_000
15
+ rate:
16
+ 2012-12-31: 0.14
17
+ - threshold:
18
+ 2012-12-31: 41_500
19
+ rate:
20
+ 2012-12-31: 0.25
21
+ - threshold:
22
+ 2012-12-31: 61_500
23
+ rate:
24
+ 2012-12-31: 0.33
25
+ metadata:
26
+ rate_unit: /1
27
+ threshold_unit: currency_USD
28
+ type: marginal_rate
29
+ label: Puerto Rico tax rate
30
+ period: year
31
+ reference:
32
+ - title: Schedule CT Individual, Earned Income Credit, 2023
33
+ href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=19
34
+ - title: P.R. Laws tit. 13, § 30061 (a)
35
+ href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/
@@ -1,4 +1,4 @@
1
- description: TThe Department of Agriculture exempts individuals caring for a dependent child under this age from the general work requirements under the Supplemental Nutrition Assistance Program.
1
+ description: The Department of Agriculture exempts individuals caring for a dependent child under this age from the general work requirements under the Supplemental Nutrition Assistance Program.
2
2
  values:
3
3
  2019-01-01: 6
4
4
 
@@ -1,4 +1,4 @@
1
- description: TThe Department of Agriculture exempts individuals within these age brackets from the general work requirements under the Supplemental Nutrition Assistance Program.
1
+ description: The Department of Agriculture exempts individuals within these age brackets from the general work requirements under the Supplemental Nutrition Assistance Program.
2
2
  metadata:
3
3
  threshold_unit: year
4
4
  amount_unit: bool
@@ -1,4 +1,4 @@
1
- description: TThe Department of Agriculture limits the Supplemental Nutrition Assistance Program to individuals working more than this number of weekly hours from the general work requirements.
1
+ description: The Department of Agriculture limits the Supplemental Nutrition Assistance Program to individuals working more than this number of weekly hours from the general work requirements.
2
2
 
3
3
  values:
4
4
  2019-01-01: 30
@@ -3,7 +3,7 @@ from policyengine_core.periods import period as period_
3
3
 
4
4
 
5
5
  def create_aca_ptc_additional_bracket() -> Reform:
6
- class aca_ptc_phase_out_rate(Variable):
6
+ class aca_required_contribution_percentage(Variable):
7
7
  """
8
8
  ACA Premium Tax Credit phase-out rate with linear bracket extension.
9
9
 
@@ -90,7 +90,7 @@ def create_aca_ptc_additional_bracket() -> Reform:
90
90
 
91
91
  class reform(Reform):
92
92
  def apply(self):
93
- self.update_variable(aca_ptc_phase_out_rate)
93
+ self.update_variable(aca_required_contribution_percentage)
94
94
  self.update_variable(is_aca_ptc_eligible)
95
95
 
96
96
  return reform
@@ -3,7 +3,7 @@ from policyengine_core.periods import period as period_
3
3
 
4
4
 
5
5
  def create_aca_ptc_simplified_bracket() -> Reform:
6
- class aca_ptc_phase_out_rate(Variable):
6
+ class aca_required_contribution_percentage(Variable):
7
7
  """
8
8
  ACA Premium Tax Credit phase-out rate with simplified linear progression.
9
9
 
@@ -91,7 +91,7 @@ def create_aca_ptc_simplified_bracket() -> Reform:
91
91
 
92
92
  class reform(Reform):
93
93
  def apply(self):
94
- self.update_variable(aca_ptc_phase_out_rate)
94
+ self.update_variable(aca_required_contribution_percentage)
95
95
  self.update_variable(is_aca_ptc_eligible)
96
96
 
97
97
  return reform
@@ -13,29 +13,32 @@ def create_additional_tax_bracket() -> Reform:
13
13
  unit = USD
14
14
 
15
15
  def formula(tax_unit, period, parameters):
16
+ p = parameters(period).gov.irs
16
17
  filing_status = tax_unit("filing_status", period)
17
18
  dwks1 = tax_unit("taxable_income", period)
18
19
 
19
- capital_gains = parameters(period).gov.irs.capital_gains.brackets
20
-
21
- dwks16 = min_(capital_gains.thresholds["1"][filing_status], dwks1)
20
+ dwks16 = min_(
21
+ p.capital_gains.thresholds["1"][filing_status], dwks1
22
+ )
22
23
  dwks17 = min_(tax_unit("dwks14", period), dwks16)
23
24
  dwks20 = dwks16 - dwks17
24
- lowest_rate_tax = capital_gains.rates["1"] * dwks20
25
+ lowest_rate_tax = p.capital_gains.rates["1"] * dwks20
25
26
  # Break in worksheet lines
26
27
  dwks13 = tax_unit("dwks13", period)
27
28
  dwks21 = min_(dwks1, dwks13)
28
29
  dwks22 = dwks20
29
30
  dwks23 = max_(0, dwks21 - dwks22)
30
- dwks25 = min_(capital_gains.thresholds["2"][filing_status], dwks1)
31
+ dwks25 = min_(
32
+ p.capital_gains.thresholds["2"][filing_status], dwks1
33
+ )
31
34
  dwks19 = tax_unit("dwks19", period)
32
35
  dwks26 = min_(dwks19, dwks20)
33
36
  dwks27 = max_(0, dwks25 - dwks26)
34
37
  dwks28 = min_(dwks23, dwks27)
35
- dwks29 = capital_gains.rates["2"] * dwks28
38
+ dwks29 = p.capital_gains.rates["2"] * dwks28
36
39
  dwks30 = dwks22 + dwks28
37
40
  dwks31 = dwks21 - dwks30
38
- dwks32 = capital_gains.rates["3"] * dwks31
41
+ dwks32 = p.capital_gains.rates["3"] * dwks31
39
42
  # Break in worksheet lines
40
43
  dwks33 = min_(
41
44
  tax_unit("dwks09", period),
@@ -27,8 +27,8 @@ def create_capital_gains_tax_increase() -> Reform:
27
27
 
28
28
  filing_status = tax_unit("filing_status", period)
29
29
 
30
- first_threshold = cg.brackets.thresholds["1"][filing_status]
31
- second_threshold = cg.brackets.thresholds["2"][filing_status]
30
+ first_threshold = cg.thresholds["1"][filing_status]
31
+ second_threshold = cg.thresholds["2"][filing_status]
32
32
 
33
33
  income_ordinarily_under_second_rate = clip(
34
34
  taxable_income, 0, first_threshold
@@ -92,11 +92,9 @@ def create_capital_gains_tax_increase() -> Reform:
92
92
  )
93
93
 
94
94
  main_cg_tax = (
95
- cg_in_first_bracket_below_top_bracket * cg.brackets.rates["1"]
96
- + cg_in_second_bracket_below_top_bracket
97
- * cg.brackets.rates["2"]
98
- + cg_in_third_bracket_below_top_bracket
99
- * cg.brackets.rates["3"]
95
+ cg_in_first_bracket_below_top_bracket * cg.rates["1"]
96
+ + cg_in_second_bracket_below_top_bracket * cg.rates["2"]
97
+ + cg_in_third_bracket_below_top_bracket * cg.rates["3"]
100
98
  + new_cg_tax
101
99
  )
102
100
 
@@ -1,3 +1,8 @@
1
1
  from .end_child_poverty_act import (
2
2
  create_end_child_poverty_act_reform,
3
+ end_child_poverty_act,
4
+ )
5
+ from .economic_dignity_for_all_agenda import (
6
+ end_child_poverty_act as edaa_end_child_poverty_act,
7
+ create_end_child_poverty_act_reform as create_edaa_end_child_poverty_act_reform,
3
8
  )
@@ -0,0 +1,9 @@
1
+ from .edaa_end_child_poverty_act import (
2
+ end_child_poverty_act,
3
+ create_end_child_poverty_act_reform,
4
+ )
5
+
6
+ __all__ = [
7
+ "end_child_poverty_act",
8
+ "create_end_child_poverty_act_reform",
9
+ ]
@@ -0,0 +1,237 @@
1
+ from policyengine_us.model_api import *
2
+
3
+
4
+ def create_ecpa_only() -> Reform:
5
+ class ecpa_child_benefit(Variable):
6
+ value_type = float
7
+ entity = Person
8
+ definition_period = YEAR
9
+ label = "End Child Poverty Act child benefit"
10
+ unit = USD
11
+ documentation = (
12
+ "Universal child benefit under the End Child Poverty Act"
13
+ )
14
+ reference = "placeholder - bill not yet introduced"
15
+
16
+ def formula(person, period, parameters):
17
+ p = parameters(
18
+ period
19
+ ).gov.contrib.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
20
+
21
+ age = person("age", period)
22
+ is_eligible = age < p.child_benefit.age_limit
23
+
24
+ # Use FPG additional_person amount (CONTIGUOUS_US for all states), rounded to nearest $10
25
+ p_fpg = parameters(period).gov.hhs.fpg
26
+ fpg_amount = p_fpg.additional_person.CONTIGUOUS_US
27
+ amount = round(fpg_amount / 10) * 10
28
+
29
+ return is_eligible * amount
30
+
31
+ class ecpa_adult_dependent_credit(Variable):
32
+ value_type = float
33
+ entity = Person
34
+ definition_period = YEAR
35
+ label = "End Child Poverty Act adult dependent credit"
36
+ unit = USD
37
+ documentation = (
38
+ "Credit for adult dependents under the End Child Poverty Act"
39
+ )
40
+ reference = "placeholder - bill not yet introduced"
41
+
42
+ def formula(person, period, parameters):
43
+ p = parameters(
44
+ period
45
+ ).gov.contrib.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
46
+
47
+ age = person("age", period)
48
+ is_dependent = person("is_tax_unit_dependent", period)
49
+
50
+ is_eligible = (
51
+ age >= p.adult_dependent_credit.min_age
52
+ ) & is_dependent
53
+
54
+ return is_eligible * p.adult_dependent_credit.amount
55
+
56
+ class ecpa_filer_credit(Variable):
57
+ value_type = float
58
+ entity = TaxUnit
59
+ definition_period = YEAR
60
+ label = "End Child Poverty Act filer credit"
61
+ unit = USD
62
+ documentation = "Filer credit under the End Child Poverty Act for eligible tax filers"
63
+ reference = "placeholder - bill not yet introduced"
64
+
65
+ def formula(tax_unit, period, parameters):
66
+ p = parameters(
67
+ period
68
+ ).gov.contrib.congress.tlaib.economic_dignity_for_all_agenda.end_child_poverty_act
69
+
70
+ person = tax_unit.members
71
+ age = person("age", period)
72
+
73
+ is_head_or_spouse = person("is_tax_unit_head_or_spouse", period)
74
+
75
+ is_eligible_age = (age >= p.filer_credit.eligibility.min_age) & (
76
+ age < p.filer_credit.eligibility.max_age
77
+ )
78
+ is_eligible_filer = is_head_or_spouse & is_eligible_age
79
+
80
+ has_eligible_filer = tax_unit.any(is_eligible_filer)
81
+
82
+ filing_status = tax_unit("filing_status", period)
83
+ amount = p.filer_credit.amount[filing_status]
84
+
85
+ agi = tax_unit("adjusted_gross_income", period)
86
+ excess_agi = max_(
87
+ agi - p.filer_credit.phase_out.start[filing_status], 0
88
+ )
89
+ phase_out = excess_agi * p.filer_credit.phase_out.rate
90
+
91
+ phased_out_amount = max_(amount - phase_out, 0)
92
+
93
+ return has_eligible_filer * phased_out_amount
94
+
95
+ class household_benefits(Variable):
96
+ value_type = float
97
+ entity = Household
98
+ label = "benefits"
99
+ unit = USD
100
+ definition_period = YEAR
101
+
102
+ def formula(household, period, parameters):
103
+ # Start with baseline benefits from parameters
104
+ BENEFITS = list(
105
+ parameters(period).gov.household.household_benefits
106
+ )
107
+
108
+ # Add ECPA child benefit
109
+ BENEFITS.append("ecpa_child_benefit")
110
+
111
+ return add(household, period, BENEFITS)
112
+
113
+ class spm_unit_benefits(Variable):
114
+ value_type = float
115
+ entity = SPMUnit
116
+ label = "Benefits"
117
+ definition_period = YEAR
118
+ unit = USD
119
+
120
+ def formula(spm_unit, period, parameters):
121
+ BENEFITS = [
122
+ "social_security",
123
+ "ssi",
124
+ "ma_state_supplement",
125
+ "ca_cvrp",
126
+ "co_ccap_subsidy",
127
+ "co_state_supplement",
128
+ "co_oap",
129
+ "snap",
130
+ "wic",
131
+ "free_school_meals",
132
+ "reduced_price_school_meals",
133
+ "spm_unit_broadband_subsidy",
134
+ "spm_unit_energy_subsidy",
135
+ "tanf",
136
+ "high_efficiency_electric_home_rebate",
137
+ "residential_efficiency_electrification_rebate",
138
+ "unemployment_compensation",
139
+ "ak_energy_relief",
140
+ "basic_income",
141
+ "ny_drive_clean_rebate",
142
+ ]
143
+
144
+ # Add ECPA child benefit
145
+ BENEFITS.append("ecpa_child_benefit")
146
+
147
+ if parameters(period).gov.contrib.ubi_center.flat_tax.deduct_ptc:
148
+ BENEFITS.append("aca_ptc")
149
+ if not parameters(period).gov.hud.abolition:
150
+ BENEFITS.append("spm_unit_capped_housing_subsidy")
151
+
152
+ return add(spm_unit, period, BENEFITS)
153
+
154
+ class income_tax_refundable_credits(Variable):
155
+ value_type = float
156
+ entity = TaxUnit
157
+ definition_period = YEAR
158
+ label = "federal refundable income tax credits"
159
+ unit = USD
160
+
161
+ def formula(tax_unit, period, parameters):
162
+ # Get standard refundable credits, excluding EITC and refundable CTC (ECPA replaces them)
163
+ standard_credits = parameters(period).gov.irs.credits.refundable
164
+
165
+ CREDITS = [
166
+ c
167
+ for c in standard_credits
168
+ if c not in ["eitc", "refundable_ctc"]
169
+ ]
170
+
171
+ base_credits = add(tax_unit, period, CREDITS) if CREDITS else 0
172
+
173
+ # Add ECPA credits
174
+ ecpa_filer = tax_unit("ecpa_filer_credit", period)
175
+ ecpa_adult_dep = add(
176
+ tax_unit, period, ["ecpa_adult_dependent_credit"]
177
+ )
178
+ return base_credits + ecpa_filer + ecpa_adult_dep
179
+
180
+ class income_tax_non_refundable_credits(Variable):
181
+ value_type = float
182
+ entity = TaxUnit
183
+ definition_period = YEAR
184
+ label = "federal non-refundable income tax credits"
185
+ unit = USD
186
+
187
+ def formula(tax_unit, period, parameters):
188
+ # Get the base list of non-refundable credits from parameters
189
+ p = parameters(period).gov.irs.credits
190
+ base_credits = list(p.non_refundable)
191
+
192
+ # ECPA removes non_refundable_ctc from the list
193
+ CREDITS = [c for c in base_credits if c != "non_refundable_ctc"]
194
+
195
+ return add(tax_unit, period, CREDITS)
196
+
197
+ class reform(Reform):
198
+ def apply(self):
199
+ # Update only ECPA variables
200
+ self.update_variable(ecpa_child_benefit)
201
+ self.update_variable(ecpa_adult_dependent_credit)
202
+ self.update_variable(ecpa_filer_credit)
203
+ self.update_variable(household_benefits)
204
+ self.update_variable(spm_unit_benefits)
205
+ self.update_variable(income_tax_refundable_credits)
206
+ self.update_variable(income_tax_non_refundable_credits)
207
+
208
+ return reform
209
+
210
+
211
+ end_child_poverty_act = create_ecpa_only()
212
+
213
+
214
+ def create_end_child_poverty_act_reform(
215
+ parameters, period, bypass: bool = False
216
+ ):
217
+ """Auto-application function for structural reforms."""
218
+ if bypass:
219
+ return create_ecpa_only()
220
+
221
+ from policyengine_core.periods import period as period_
222
+
223
+ p = parameters.gov.contrib.congress.tlaib.economic_dignity_for_all_agenda
224
+
225
+ reform_active = False
226
+ current_period = period_(period)
227
+
228
+ for i in range(5):
229
+ if p(current_period).end_child_poverty_act.in_effect:
230
+ reform_active = True
231
+ break
232
+ current_period = current_period.offset(1, "year")
233
+
234
+ if reform_active:
235
+ return create_ecpa_only()
236
+ else:
237
+ return None
@@ -95,10 +95,21 @@ def create_ctc_minimum_refundable_amount() -> Reform:
95
95
  def formula(tax_unit, period, parameters):
96
96
  return 0
97
97
 
98
+ class ctc_value(Variable):
99
+ value_type = float
100
+ entity = TaxUnit
101
+ label = "CTC value"
102
+ unit = USD
103
+ documentation = "Actual value of the Child Tax Credit"
104
+ definition_period = YEAR
105
+
106
+ adds = ["refundable_ctc"]
107
+
98
108
  class reform(Reform):
99
109
  def apply(self):
100
110
  self.update_variable(ctc_minimum_refundable_amount)
101
111
  self.update_variable(refundable_ctc)
112
+ self.update_variable(ctc_value)
102
113
  self.update_variable(ctc_refundable_maximum)
103
114
  self.update_variable(non_refundable_ctc)
104
115
 
@@ -29,7 +29,29 @@ def create_ctc_per_child_phase_out() -> Reform:
29
29
  excess = max_(0, income - phase_out_threshold)
30
30
  increments = np.ceil(excess / p.increment)
31
31
  reduction_amount = p.amount * qualifying_children
32
- return increments * reduction_amount
32
+ base_reduction_uncapped = increments * reduction_amount
33
+
34
+ # Option to avoid overlap between regular and ARPA phase-outs
35
+ p_contrib = parameters(period).gov.contrib.ctc.per_child_phase_out
36
+ if p_contrib.avoid_overlap:
37
+ # Sequential application: ARPA phase-out reduces ARPA addition only,
38
+ # then regular phase-out applies to base + remaining ARPA
39
+ # NOTE: ctc_arpa_addition already has ARPA phase-out subtracted,
40
+ # so we only need to return the regular phase-out here
41
+ arpa_addition = tax_unit("ctc_arpa_addition", period)
42
+ base_ctc = tax_unit("ctc_maximum", period)
43
+
44
+ # Regular phase-out applies to base CTC + remaining ARPA addition
45
+ ctc_before_regular = base_ctc + arpa_addition
46
+ base_reduction = min_(
47
+ base_reduction_uncapped, ctc_before_regular
48
+ )
49
+
50
+ # Return only the regular phase-out
51
+ # ARPA phase-out is already applied in ctc_arpa_addition
52
+ return base_reduction
53
+ else:
54
+ return base_reduction_uncapped
33
55
 
34
56
  class ctc_arpa_uncapped_phase_out(Variable):
35
57
  value_type = float
@@ -47,9 +69,20 @@ def create_ctc_per_child_phase_out() -> Reform:
47
69
  # The ARPA CTC has two phase-outs: the original, and a new phase-out
48
70
  # applying before and only to the increase in the maximum CTC under ARPA.
49
71
  # Calculate the income used to assess the new phase-out.
50
- threshold = tax_unit("ctc_arpa_phase_out_threshold", period)
72
+ arpa_threshold = tax_unit("ctc_arpa_phase_out_threshold", period)
51
73
  agi = tax_unit("adjusted_gross_income", period)
52
- excess = max_(0, agi - threshold)
74
+
75
+ # Check if we should cap ARPA phase-out to avoid overlap with regular phase-out
76
+ p_contrib = parameters(period).gov.contrib.ctc.per_child_phase_out
77
+ if p_contrib.avoid_overlap:
78
+ # Cap the ARPA phase-out at the regular phase-out threshold
79
+ # so ARPA only applies to income between its threshold and the regular threshold
80
+ regular_threshold = tax_unit("ctc_phase_out_threshold", period)
81
+ capped_income = min_(agi, regular_threshold)
82
+ excess = max_(0, capped_income - arpa_threshold)
83
+ else:
84
+ excess = max_(0, agi - arpa_threshold)
85
+
53
86
  increments = np.ceil(excess / p.increment)
54
87
  qualifying_children = tax_unit("ctc_qualifying_children", period)
55
88
  reduction_amount = p.amount * qualifying_children
@@ -29,9 +29,9 @@ def create_harris_capital_gains() -> Reform:
29
29
 
30
30
  filing_status = tax_unit("filing_status", period)
31
31
 
32
- first_threshold = p_ref.brackets.thresholds["1"][filing_status]
33
- second_threshold = p_ref.brackets.thresholds["2"][filing_status]
34
- third_threshold = p_ref.brackets.thresholds["3"][filing_status]
32
+ first_threshold = p_ref.thresholds["1"][filing_status]
33
+ second_threshold = p_ref.thresholds["2"][filing_status]
34
+ third_threshold = p_ref.thresholds["3"][filing_status]
35
35
 
36
36
  income_ordinarily_under_second_rate = clip(
37
37
  taxable_income, 0, first_threshold
@@ -82,10 +82,10 @@ def create_harris_capital_gains() -> Reform:
82
82
  )
83
83
 
84
84
  main_cg_tax = (
85
- cg_in_first_bracket * p_ref.brackets.rates["1"]
86
- + cg_in_second_bracket * p_ref.brackets.rates["2"]
87
- + cg_in_third_bracket * p_ref.brackets.rates["3"]
88
- + cg_in_fourth_bracket * p_ref.brackets.rates["4"]
85
+ cg_in_first_bracket * p_ref.rates["1"]
86
+ + cg_in_second_bracket * p_ref.rates["2"]
87
+ + cg_in_third_bracket * p_ref.rates["3"]
88
+ + cg_in_fourth_bracket * p_ref.rates["4"]
89
89
  )
90
90
 
91
91
  unrecaptured_s_1250_gain = tax_unit(
@@ -29,6 +29,9 @@ from .harris.rent_relief_act.rent_relief_tax_credit import (
29
29
  from .congress.tlaib import (
30
30
  create_end_child_poverty_act_reform,
31
31
  )
32
+ from .congress.tlaib.economic_dignity_for_all_agenda import (
33
+ create_end_child_poverty_act_reform as create_edaa_end_child_poverty_act_reform,
34
+ )
32
35
  from .congress.tlaib.boost import (
33
36
  create_boost_middle_class_tax_credit_reform,
34
37
  )
@@ -108,6 +111,10 @@ from .crfb import (
108
111
  create_non_refundable_ss_credit_reform,
109
112
  create_senior_deduction_extension_reform,
110
113
  )
114
+ from .states.ri.ctc.ri_ctc_reform import create_ri_ctc_reform
115
+ from .states.ri.exemption.ri_exemption_reform import (
116
+ create_ri_exemption_reform_fn,
117
+ )
111
118
  from .aca import (
112
119
  create_aca_ptc_additional_bracket_reform,
113
120
  create_aca_ptc_simplified_bracket_reform,
@@ -164,6 +171,9 @@ def create_structural_reforms_from_parameters(parameters, period):
164
171
  end_child_poverty_act = create_end_child_poverty_act_reform(
165
172
  parameters, period
166
173
  )
174
+ edaa_end_child_poverty_act = create_edaa_end_child_poverty_act_reform(
175
+ parameters, period
176
+ )
167
177
  boost_middle_class_tax_credit = (
168
178
  create_boost_middle_class_tax_credit_reform(parameters, period)
169
179
  )
@@ -252,6 +262,8 @@ def create_structural_reforms_from_parameters(parameters, period):
252
262
  ctc_minimum_refundable_amount = (
253
263
  create_ctc_minimum_refundable_amount_reform(parameters, period)
254
264
  )
265
+ ri_ctc = create_ri_ctc_reform(parameters, period)
266
+ ri_exemption = create_ri_exemption_reform_fn(parameters, period)
255
267
  aca_ptc_additional_bracket = create_aca_ptc_additional_bracket_reform(
256
268
  parameters, period
257
269
  )
@@ -277,6 +289,7 @@ def create_structural_reforms_from_parameters(parameters, period):
277
289
  middle_class_tax_credit,
278
290
  rent_relief_tax_credit,
279
291
  end_child_poverty_act,
292
+ edaa_end_child_poverty_act,
280
293
  boost_middle_class_tax_credit,
281
294
  mn_walz_hf1938,
282
295
  or_rebate_state_tax_exempt,
@@ -308,6 +321,8 @@ def create_structural_reforms_from_parameters(parameters, period):
308
321
  ctc_per_child_phase_out,
309
322
  ctc_per_child_phase_in,
310
323
  ctc_minimum_refundable_amount,
324
+ ri_ctc,
325
+ ri_exemption,
311
326
  aca_ptc_additional_bracket,
312
327
  aca_ptc_simplified_bracket,
313
328
  ]
@@ -0,0 +1,2 @@
1
+ from .ctc import create_ri_ctc_reform
2
+ from .exemption import create_ri_exemption_reform_fn
@@ -0,0 +1 @@
1
+ from .ri_ctc_reform import create_ri_ctc_reform