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

policyengine_us/tests/policy/baseline/gov/local/tx/harris/rides/tx_harris_rides_eligible.yaml

@@ -0,0 +1,35 @@
+- name: Senior citizen in Harris County is eligible
+  period: 2024
+  input:
+    age: 67
+    is_disabled: false
+    county_str: HARRIS_COUNTY_TX
+  output:
+    tx_harris_rides_eligible: true
+
+- name: Disabled person under 65 in Harris County is eligible
+  period: 2024
+  input:
+    age: 45
+    is_disabled: true
+    county_str: HARRIS_COUNTY_TX
+  output:
+    tx_harris_rides_eligible: true
+
+- name: Non-disabled person under 65 in Harris County is not eligible
+  period: 2024
+  input:
+    age: 45
+    is_disabled: false
+    county_str: HARRIS_COUNTY_TX
+  output:
+    tx_harris_rides_eligible: false
+
+- name: Senior citizen not in Harris County is not eligible
+  period: 2024
+  input:
+    age: 70
+    is_disabled: false
+    county_str: TRAVIS_COUNTY_TX
+  output:
+    tx_harris_rides_eligible: false

policyengine_us/tests/policy/baseline/gov/local/tx/harris/rides/tx_harris_rides_subsidy.yaml

@@ -0,0 +1,32 @@
+- name: Eligible person receives 60% subsidy on transportation costs
+  period: 2025
+  input:
+    age: 70
+    is_disabled: false
+    county_str: HARRIS_COUNTY_TX
+    pre_subsidy_transportation_expense: 1_000
+  output:
+    tx_harris_rides_eligible: true
+    tx_harris_rides_subsidy: 600
+
+- name: Ineligible person receives no subsidy
+  period: 2025
+  input:
+    age: 40
+    is_disabled: false
+    county_str: HARRIS_COUNTY_TX
+    pre_subsidy_transportation_expense: 1_000
+  output:
+    tx_harris_rides_eligible: false
+    tx_harris_rides_subsidy: 0
+
+- name: Disabled person receives subsidy based on 40% customer payment rate
+  period: 2025
+  input:
+    age: 35
+    is_disabled: true
+    county_str: HARRIS_COUNTY_TX
+    pre_subsidy_transportation_expense: 500
+  output:
+    tx_harris_rides_eligible: true
+    tx_harris_rides_subsidy: 300  # 60% of $500

policyengine_us/tests/policy/baseline/gov/ssa/ssi/integration_tests.yaml

@@ -68,10 +68,12 @@
   output:
     is_ssi_eligible: [true, false, true]
     # Spouse's countable: $2,000 - $20 - $65 - $957.50 = $957.50/month = $11,490/year
-    # PolicyEngine deems all of spouse's countable income (doesn't subtract spouse allowance)
+    # Since $11,490 > $5,796 (couple - individual FBR diff), deeming applies
+    # With deeming, use couple FBR: $1,450/month = $17,400/year
     ssi_income_deemed_from_ineligible_spouse: [11_490, 0, 0]
     ssi_countable_income: [11_490, 0, 0]
-    ssi: [114, 0, 11_604]  # Adult1: $11,604 - $11,490 = $114; Child gets full FBR
+    # Adult1 SSI: $17,400 (couple FBR) - $11,490 (countable) = $5,910
+    ssi: [5_910, 0, 11_604]  # Adult1: $5,910 with couple rate; Child gets full FBR
 
 - name: Case 3 - Both adults healthy with income + disabled child
   period: 2025
@@ -217,12 +219,14 @@
   output:
     is_ssi_eligible: [true, false, true]
     # Spouse's countable: $5,000 - $20 - $65 - $2,457.50 = $2,457.50/month = $29,490/year
-    # PolicyEngine deems all countable income without subtracting spouse allowance
+    # Since $29,490 > $5,796 (couple - individual FBR diff), deeming applies
+    # With deeming, use couple FBR: $1,450/month = $17,400/year
+    # Adult1 SSI: $17,400 (couple FBR) - $29,490 (countable) = -$12,090, capped at $0
     ssi_income_deemed_from_ineligible_spouse: [29_490, 0, 0]
     # Parent income deeming to child also gets high amount
     ssi_unearned_income_deemed_from_ineligible_parent: [0, 0, 17_886]
     ssi_countable_income: [29_490, 0, 17_646]
-    ssi: [0, 0, 0]  # Both disabled members have too much deemed income
+    ssi: [0, 0, 0]  # Both disabled members have countable income exceeding FBR
 
 - name: Case 7 - Illinois single parent with $9,600 income + healthy child
   period: 2024-01
@@ -254,3 +258,145 @@
     ssi_countable_income: [357.50, 0]
     ssi_amount_if_eligible: [943, 943]
     ssi: [585.50, 0]
+
+- name: Case 8 - Deeming applies, benefit capped at individual FBR
+  period: 2025-01
+  input:
+    people:
+      adult1:
+        age: 55
+        is_disabled: false
+        employment_income: 967 * 12  # $967/month
+      adult2:
+        age: 60
+        is_disabled: true
+        employment_income: 0
+    tax_units:
+      tax_unit:
+        members: [adult1, adult2]
+    marital_units:
+      marital_unit:
+        members: [adult1, adult2]
+    households:
+      household:
+        members: [adult1, adult2]
+        state_code: NC
+  output:
+    is_ssi_eligible: [false, true]
+    # Step 1: Check if deeming applies
+    # Adult1 gross income: $967/month > $483 threshold → Deeming applies
+    #
+    # Step 2: Calculate deemed income
+    # Combined income: $967/month earned
+    # Apply exclusions: $967 - $20 (general) - $65 (earned) = $882
+    # Take half: $882 / 2 = $441/month
+    # Adult2 alone countable: $0
+    # Deemed income = $441 - $0 = $441/month
+    ssi_income_deemed_from_ineligible_spouse: [0, 441]
+    ssi_countable_income: [0, 441]
+    #
+    # Step 3: Calculate benefit
+    # Use couple FBR (deeming applies): $1,450/month
+    # Benefit before cap: $1,450 - $441 = $1,009/month
+    # Cap at individual FBR: min($1,009, $967) = $967/month
+    # Note: This demonstrates the cap is necessary when spouse's gross income
+    # is just above $483, resulting in low countable income after exclusions
+    ssi: [0, 967] 
+
+- name: Case 9 - Deeming applies without child
+  period: 2025-01
+  input:
+    people:
+      adult1:
+        age: 41
+        is_disabled: false
+        employment_income: 3_000 * 12  # $3,000/month
+      adult2:
+        age: 40
+        is_disabled: true
+        employment_income: 0
+    tax_units:
+      tax_unit:
+        members: [adult1, adult2]
+    marital_units:
+      marital_unit:
+        members: [adult1, adult2]
+    households:
+      household:
+        members: [adult1, adult2]
+        state_code: NC
+  output:
+    is_ssi_eligible: [false, true]
+    # Step 1: No child allocation (no child present)
+    # Adult1 gross income: $3,000/month (no reduction)
+    #
+    # Step 2: Check if deeming applies
+    # Adult1 gross income: $3,000 > $483 threshold → Deeming applies
+    #
+    # Step 3: Calculate deemed income
+    # Combined income: $3,000/month earned
+    # Apply exclusions: $3,000 - $20 (general) - $65 (earned) = $2,915
+    # Take half: $2,915 / 2 = $1,457.50/month
+    # Adult2 alone countable: $0
+    # Deemed income = $1,457.50 - $0 = $1,457.50/month
+    ssi_income_deemed_from_ineligible_spouse: [0, 1_457.50]
+    ssi_countable_income: [0, 1_457.50]
+    #
+    # Step 4: Calculate benefit
+    # Use couple FBR (deeming applies): $1,450/month
+    # Benefit before cap: $1,450 - $1,457.50 = -$7.50 (negative)
+    # Benefit capped at $0 (cannot be negative)
+    ssi: [0, 0]
+
+- name: Case 10 - Deeming applies with child allocation (compare to Case 9)
+  period: 2025-01
+  input:
+    people:
+      adult1:
+        age: 41
+        is_disabled: false
+        employment_income: 3_000 * 12  # $3,000/month
+      adult2:
+        age: 40
+        is_disabled: true
+        employment_income: 0
+      child:
+        age: 12
+        is_disabled: false
+        employment_income: 0
+    tax_units:
+      tax_unit:
+        members: [adult1, adult2, child]
+    marital_units:
+      marital_unit:
+        members: [adult1, adult2, child]
+    households:
+      household:
+        members: [adult1, adult2, child]
+        state_code: NC
+  output:
+    is_ssi_eligible: [false, true, false]
+    # Step 1: Apply child allocation
+    # Child allocation: $1,450 (couple FBR) - $967 (individual FBR) = $483/month
+    # Child has $0 income, so full $483 allocation applies
+    # Adult1 earned after child allocation: $3,000 - $483 = $2,517/month
+    #
+    # Step 2: Check if deeming applies
+    # Adult1 income after child allocation: $2,517 > $483 threshold → Deeming applies
+    #
+    # Step 3: Calculate deemed income
+    # Combined income: $2,517/month earned (after child allocation)
+    # Apply exclusions: $2,517 - $20 (general) - $65 (earned) = $2,432
+    # Take half: $2,432 / 2 = $1,216/month
+    # Adult2 alone countable: $0
+    # Deemed income = $1,216 - $0 = $1,216/month
+    ssi_income_deemed_from_ineligible_spouse: [0, 1_216, 0]
+    ssi_countable_income: [0, 1_216, 0]
+    #
+    # Step 4: Calculate benefit
+    # Use couple FBR (deeming applies): $1,450/month
+    # Benefit before cap: $1,450 - $1,216 = $234/month
+    # Cap at individual FBR: min($234, $967) = $234 (no cap needed)
+    # Note: Compare to Case 9 - child allocation ($483) reduces deemed income,
+    # changing result from $0 to $234/month
+    ssi: [0, 234, 0]

policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/integration.yaml

@@ -59,3 +59,53 @@
         state_fips: 6
   output:
     ca_income_tax: 791_292
+
+- name: 0-CA.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        unemployment_compensation: 5440.0
+        qualified_dividend_income: 4.3401766
+        long_term_capital_gains: 27410.084
+        taxable_interest_income: 113.7181
+        is_tax_unit_head: true
+      person2:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        qualified_dividend_income: 4.3401766
+        long_term_capital_gains: 27410.084
+        taxable_interest_income: 113.7181
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_fips: 6
+  output:
+    ca_income_tax: 371

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit.yaml

@@ -0,0 +1,64 @@
+- name: Joint with one eligible care worker, lower amount
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+        is_tax_unit_head: true
+      person2:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        tax_unit_is_joint: true
+        co_care_worker_credit_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit: 1_200
+
+- name: Joint with two eligible care workers, higher amount
+  period: 2026
+  input:
+    people:
+      person1:
+        co_care_worker_credit_eligible_care_worker: true
+        is_tax_unit_head: true
+      person2:
+        co_care_worker_credit_eligible_care_worker: true
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        tax_unit_is_joint: true
+        co_care_worker_credit_eligible: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit: 2_400
+
+- name: Single person
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        tax_unit_is_joint: true
+        co_care_worker_credit_eligible: true
+    households:
+      household:
+        members: [person1]
+        state_code: CO
+  output:
+    co_care_worker_credit: 1_200

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible.yaml

@@ -0,0 +1,122 @@
+- name: Joint with one eligible care worker, higher threshold applies 
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+      person2:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 100_000
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: true
+
+- name: Joint with one eligible care worker, higher threshold applies, ineligible
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+      person2:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 100_001
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: false
+
+- name: Single with one eligible care worker
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 75_000
+        tax_unit_is_joint: false
+    households:
+      household:
+        members: [person1]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: true
+
+- name: Single with one eligible care worker, ineligible
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 75_001
+        tax_unit_is_joint: false
+    households:
+      household:
+        members: [person1]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: false
+
+- name: Single without eligible care worker
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 25_000
+        tax_unit_is_joint: false
+    households:
+      household:
+        members: [person1]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: false
+
+- name: Joint without eligible care worker
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+      person2:
+        age: 35
+        co_care_worker_credit_eligible_care_worker: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 30_000
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible: false

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.yaml

@@ -0,0 +1,65 @@
+- name: One eligible spouse
+  period: 2026
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        co_care_worker_credit_eligible_care_worker: true
+      person2:
+        is_tax_unit_spouse: true
+        co_care_worker_credit_eligible_care_worker: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 100_000
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible_care_worker_count: 1
+
+- name: Two eligible spouses
+  period: 2026
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        co_care_worker_credit_eligible_care_worker: true
+      person2:
+        is_tax_unit_spouse: true
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 100_000
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible_care_worker_count: 2
+
+- name: No eligible spouses
+  period: 2026
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        co_care_worker_credit_eligible_care_worker: false
+      person2:
+        is_tax_unit_spouse: false
+        co_care_worker_credit_eligible_care_worker: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        adjusted_gross_income: 100_000
+        tax_unit_is_joint: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: CO
+  output:
+    co_care_worker_credit_eligible_care_worker_count: 0

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/co_tabor_cash_back.yaml

@@ -0,0 +1,71 @@
+- name: Non-joint tax unit receives single amount
+  period: 2021
+  input:
+    state_code: CO
+    tax_unit_is_joint: false
+  output:
+    co_tabor_cash_back: 750
+
+- name: Joint tax unit receives joint amount
+  period: 2021
+  input:
+    state_code: CO
+    tax_unit_is_joint: true
+  output:
+    co_tabor_cash_back: 1_500
+
+- name: Single filer receives single amount
+  period: 2021
+  input:
+    state_code: CO
+    filing_status: SINGLE
+  output:
+    co_tabor_cash_back: 750
+
+- name: Joint filer receives joint amount
+  period: 2021
+  input:
+    state_code: CO
+    filing_status: JOINT
+  output:
+    co_tabor_cash_back: 1_500
+
+- name: Married filing separately receives single amount
+  period: 2021
+  input:
+    state_code: CO
+    filing_status: SEPARATE
+  output:
+    co_tabor_cash_back: 750
+
+- name: No cash back outside Colorado - non-joint
+  period: 2021
+  input:
+    state_code: CA
+    tax_unit_is_joint: false
+  output:
+    co_tabor_cash_back: 0
+
+- name: No cash back outside Colorado - joint
+  period: 2021
+  input:
+    state_code: NY
+    tax_unit_is_joint: true
+  output:
+    co_tabor_cash_back: 0
+
+- name: Head of household receives single amount
+  period: 2021
+  input:
+    state_code: CO
+    filing_status: HEAD_OF_HOUSEHOLD
+  output:
+    co_tabor_cash_back: 750
+
+- name: Surviving spouse receives single amount
+  period: 2021
+  input:
+    state_code: CO
+    filing_status: SURVIVING_SPOUSE
+  output:
+    co_tabor_cash_back: 750

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/integration.yaml

@@ -21,6 +21,7 @@
       tax_unit:
         members: [person1, person2]
         aca_ptc: 0  # not in TAXSIM35
+        co_tabor_cash_back: 0
     spm_units:
       spm_unit:
         members: [person1, person2]
@@ -31,3 +32,40 @@
   output:  # expected results from patched TAXSIM35 2023-08-31 version
     co_taxable_income: 38230.00
     co_income_tax: 1608.35
+
+- name: 0-CO.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        short_term_capital_gains: -2020.4384
+        taxable_interest_income: 0.4384
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1]
+        state_fips: 8
+  output:
+    co_sales_tax_refund: 177
+    co_income_tax: -977