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

policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_itemizer_credit.yaml

@@ -0,0 +1,44 @@
+- name: Georgia itemizer credit - single itemizer receives credit
+  period: 2024
+  input:
+    state_code: GA
+    tax_unit_itemizes: true
+    filing_status: SINGLE
+  output:
+    ga_itemizer_credit: 300
+
+- name: Georgia itemizer credit - joint itemizers receive double credit
+  period: 2024
+  input:
+    state_code: GA
+    tax_unit_itemizes: true
+    filing_status: JOINT
+  output:
+    ga_itemizer_credit: 600
+
+- name: Georgia itemizer credit - non-itemizer receives no credit
+  period: 2024
+  input:
+    state_code: GA
+    tax_unit_itemizes: false
+  output:
+    ga_itemizer_credit: 0
+
+- name: Georgia itemizer credit - available in 2025
+  period: 2025
+  input:
+    state_code: GA
+    tax_unit_itemizes: true
+  output:
+    ga_itemizer_credit: 300
+
+- name: Georgia itemizer credit - high income single itemizer receives credit
+  period: 2024
+  input:
+    state_code: GA
+    adjusted_gross_income: 100_000
+    tax_unit_itemizes: true
+    filing_status: SINGLE
+  output:
+    ga_itemizer_credit: 300
+

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

@@ -26,3 +26,50 @@
   output:
     ga_subtractions: 0
     ga_income_tax: 0
+
+- name: 0-GA.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
+        partnership_s_corp_income: 17545.654
+        taxable_interest_income: 181.88306
+        is_tax_unit_head: true
+      person2:
+        age: 12
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    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: 13
+  output:
+    ga_income_tax: 0

policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.yaml

@@ -0,0 +1,17 @@
+- name: Combined income is capped
+  period: 2024
+  input:
+    state_code: GA
+    earned_income: 4_000
+    partnership_s_corp_income: 3_000
+  output:
+    ga_retirement_exclusion_countable_earned_income: 5_000
+
+- name: Income below cap
+  period: 2024
+  input:
+    state_code: GA
+    earned_income: 4_000
+    partnership_s_corp_income: 500
+  output:
+    ga_retirement_exclusion_countable_earned_income: 4_500

policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains_eligible.yaml

@@ -13,11 +13,3 @@
     net_capital_gain: 0
   output:
     hi_alternative_tax_on_capital_gains_eligible: false
-
-- name: After 2023 and net capitals gains present
-  period: 2023
-  input:
-    state_code: HI
-    net_capital_gain: 1_000
-  output:
-    hi_alternative_tax_on_capital_gains_eligible: false

policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.yaml

@@ -4,6 +4,7 @@
     hi_agi: 1_000
     hi_cdcc_min_head_spouse_earned: 1_000
     hi_dependent_care_benefits: 100
+    hi_cdcc_eligible: true
     state_code: HI
   output:
     hi_cdcc: 25
@@ -14,6 +15,7 @@
     hi_agi: 1_000
     hi_cdcc_min_head_spouse_earned: 1_000
     hi_dependent_care_benefits: 2_000
+    hi_cdcc_eligible: true
     state_code: HI
   output:
     hi_cdcc: 250
@@ -24,6 +26,7 @@
     hi_agi: 50_000
     hi_cdcc_min_head_spouse_earned: 1_000
     hi_dependent_care_benefits: 100
+    hi_cdcc_eligible: true
     state_code: HI
   output:
     hi_cdcc: 20
@@ -34,6 +37,7 @@
     hi_agi: 50_001
     hi_cdcc_min_head_spouse_earned: 1_000
     hi_dependent_care_benefits: 100
+    hi_cdcc_eligible: true
     state_code: HI
   output:
     hi_cdcc: 15

policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.yaml

@@ -0,0 +1,15 @@
+- name: No eligible dependents
+  period: 2022
+  input:
+    count_cdcc_eligible: 0
+    state_code: HI
+  output:
+    hi_cdcc_eligible: false
+
+- name: No eligible dependents
+  period: 2022
+  input:
+    count_cdcc_eligible: 1
+    state_code: HI
+  output:
+    hi_cdcc_eligible: true

policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_act_115_rebate.yaml

@@ -0,0 +1,35 @@
+- name: Single, higher amount
+  period: 2021
+  input:
+    adjusted_gross_income: 99_999
+    filing_status: SINGLE
+    state_code: HI
+  output:
+    hi_act_115_rebate: 300
+
+- name: Single, lower amount
+  period: 2021
+  input:
+    adjusted_gross_income: 100_000
+    filing_status: SINGLE
+    state_code: HI
+  output:
+    hi_act_115_rebate: 100
+
+- name: Joint, higher amount
+  period: 2021
+  input:
+    adjusted_gross_income: 100_000
+    filing_status: JOINT
+    state_code: HI
+  output:
+    hi_act_115_rebate: 300
+
+- name: Joint, lower amount
+  period: 2021
+  input:
+    adjusted_gross_income: 200_000
+    filing_status: JOINT
+    state_code: HI
+  output:
+    hi_act_115_rebate: 100

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

@@ -40,3 +40,162 @@
   output:
     hi_taxable_income: 160_112
     hi_income_tax: 12_539
+
+- name: Tax unit with taxsimid 79840 in g21.its.csv and g21.ots.csv
+  absolute_error_margin: 0.01
+  period: 2021
+  input:
+    people:
+      person1:
+        age: 73
+        employment_income: 1010
+        taxable_interest_income: 5505
+        taxable_private_pension_income: 4000
+        social_security_retirement: 2000
+        rent: 9000
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+      person2:
+        age: 73
+        employment_income: 10010
+        taxable_interest_income: 5505
+        taxable_private_pension_income: 4000
+        social_security_retirement: 2000
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+      person3:
+        age: 11
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+      person4:
+        age: 11
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+      person5:
+        age: 11
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+      person6:
+        age: 16
+        ssi: 0  # not in TAXSIM35
+        ma_state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4, person5, person6]
+        aca_ptc: 0  # not in TAXSIM35
+        local_income_tax: 0  # not in TAXSIM35
+        state_sales_tax: 0  # not in TAXSIM35
+        hi_act_115_rebate: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4, person5, person6]
+        snap: 0  # not in TAXSIM35
+        tanf: 0  # not in TAXSIM35
+    households:
+      household:
+        members: [person1, person2, person3, person4, person5, person6]
+        state_fips: 15  # HI
+  output:  # expected results from patched TAXSIM35 2024-01-29 version
+    hi_income_tax: -485.10
+
+- name: 0-HI.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
+        long_term_capital_gains: 100000
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+        state_and_local_sales_or_income_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: 15
+  output:
+    hi_income_tax: 6_461
+
+- name: 0-HI.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 10000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        deductible_mortgage_interest: 167159.52
+        taxable_interest_income: 250739.28
+        is_tax_unit_head: true
+      person2:
+        age: 70
+        employment_income: 10000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        taxable_interest_income: 250739.28
+        is_tax_unit_spouse: true
+      person3:
+        age: 17
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+        tax_unit_childcare_expenses: 5196.9619
+        state_and_local_sales_or_income_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_fips: 15
+  output:
+    hi_cdcc: 0
+    hi_income_tax: 28_681

policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_income_tax_rebate.yaml

@@ -0,0 +1,49 @@
+- name: Head of household, income above threshold
+  period: 2021
+  input:
+    adjusted_gross_income: 200_000
+    filing_status: HEAD_OF_HOUSEHOLD
+    state_code: IL
+    tax_unit_dependents: 3
+  output:
+    il_income_tax_rebate: 0
+
+- name: Head of household, income below threshold, three dependents
+  period: 2021
+  input:
+    adjusted_gross_income: 199_999
+    filing_status: HEAD_OF_HOUSEHOLD
+    state_code: IL
+    tax_unit_dependents: 3
+  output:
+    il_income_tax_rebate: 350
+
+- name: Head of household, income below threshold, five dependents
+  period: 2021
+  input:
+    adjusted_gross_income: 199_999
+    filing_status: HEAD_OF_HOUSEHOLD
+    state_code: IL
+    tax_unit_dependents: 5
+  output:
+    il_income_tax_rebate: 350
+
+- name: Joint with two dependents
+  period: 2021
+  input:
+    adjusted_gross_income: 399_999
+    tax_unit_is_joint: true
+    state_code: IL
+    tax_unit_dependents: 2
+  output:
+    il_income_tax_rebate: 300
+
+- name: Single with no dependents
+  period: 2021
+  input:
+    adjusted_gross_income: 0
+    tax_unit_is_joint: false
+    state_code: IL
+    tax_unit_dependents: 0
+  output:
+    il_income_tax_rebate: 50

policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.yaml

@@ -0,0 +1,35 @@
+- name: Ineligible joint filer
+  period: 2021
+  input:
+    adjusted_gross_income: 400_000
+    tax_unit_is_joint: true
+    state_code: IL
+  output:
+    il_income_tax_rebate_eligible: false
+
+- name: Eligible joint filer
+  period: 2021
+  input:
+    adjusted_gross_income: 399_999
+    tax_unit_is_joint: true
+    state_code: IL
+  output:
+    il_income_tax_rebate_eligible: true
+
+- name: Ineligible non-joint filer
+  period: 2021
+  input:
+    adjusted_gross_income: 200_000
+    tax_unit_is_joint: false
+    state_code: IL
+  output:
+    il_income_tax_rebate_eligible: false
+
+- name: Eligible non-joint filer
+  period: 2021
+  input:
+    adjusted_gross_income: 199_999
+    tax_unit_is_joint: false
+    state_code: IL
+  output:
+    il_income_tax_rebate_eligible: true

policyengine_us/tests/policy/baseline/gov/states/in/tax/income/credits/in_automatic_refund_rebate.yaml

@@ -0,0 +1,47 @@
+- name: Rebate for single filer
+  period: 2020
+  input:
+    state_code: IN
+    head_spouse_count: 1
+  output:
+    in_automatic_refund_rebate: 325  # (125 base + 200 additional) * 1
+
+- name: Rebate for married couple
+  period: 2020
+  input:
+    state_code: IN
+    head_spouse_count: 2
+  output:
+    in_automatic_refund_rebate: 650  # (125 base + 200 additional) * 2
+
+- name: No rebate outside Indiana
+  period: 2020
+  input:
+    state_code: CA
+    head_spouse_count: 1
+  output:
+    in_automatic_refund_rebate: 0
+
+- name: No rebate for zero head_spouse_count
+  period: 2020
+  input:
+    state_code: IN
+    head_spouse_count: 0
+  output:
+    in_automatic_refund_rebate: 0
+
+- name: Rebate for married couple outside Indiana
+  period: 2020
+  input:
+    state_code: NY
+    head_spouse_count: 2
+  output:
+    in_automatic_refund_rebate: 0
+
+- name: Single filer rebate validation
+  period: 2020
+  input:
+    state_code: IN
+    filing_status: SINGLE
+  output:
+    in_automatic_refund_rebate: 325  # (125 base + 200 additional) * 1

policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_fstc.yaml

@@ -4,7 +4,7 @@
     age_head: 56
     blind_head: false
     adjusted_gross_income: 30_000
-    ks_count_exemptions: 3
+    tax_unit_size: 3
     state_code: KS
   output:
     ks_fstc: 125 * 3
@@ -15,7 +15,7 @@
     age_head: 54
     blind_head: true
     adjusted_gross_income: 30_000
-    ks_count_exemptions: 1
+    tax_unit_size: 1
     state_code: KS
   output:
     ks_fstc: 125 * 1
@@ -26,7 +26,7 @@
     age_head: 54
     blind_head: false
     adjusted_gross_income: 30_000
-    ks_count_exemptions: 1
+    tax_unit_size: 1
     state_code: KS
   output:
     ks_fstc: 0  # tax unit is ineligible
@@ -37,7 +37,7 @@
     age_head: 56
     blind_head: false
     adjusted_gross_income: 31_000
-    ks_count_exemptions: 3
+    tax_unit_size: 3
     state_code: KS
   output:
     ks_fstc: 0  # income ineligible

policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_integration.yaml

@@ -29,3 +29,51 @@
         state_code: KS
   output:  # expected results from patched TAXSIM35 2023-03-22 version
     ks_income_tax: 147.18
+
+- name: 0-KS.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
+        taxable_private_pension_income: 29882.531
+        qualified_dividend_income: 4.5687127
+        taxable_interest_income: 145.75577
+        is_tax_unit_head: true
+      person2:
+        age: 1
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    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: 20
+  output:
+    ks_income_tax: 229

policyengine_us/tests/policy/baseline/gov/states/la/tax/income/credits/cdcc/la_non_refundable_cdcc.yaml

@@ -2,7 +2,7 @@
   period: 2006
   input:
     adjusted_gross_income: 25_000
-    cdcc_potential: 1_000
+    cdcc: 1_000
     state_code: LA
   output:
     la_non_refundable_cdcc: 0
@@ -11,7 +11,7 @@
   period: 2023
   input:
     adjusted_gross_income: 25_001
-    cdcc_potential: 1_000
+    cdcc: 1_000
     state_code: LA
   output:
     la_non_refundable_cdcc: 300
@@ -20,7 +20,7 @@
   period: 2023
   input:
     adjusted_gross_income: 60_001
-    cdcc_potential: 1_000
+    cdcc: 1_000
     state_code: LA
   output:
     la_non_refundable_cdcc: 25
@@ -29,7 +29,7 @@
   period: 2023
   input:
     adjusted_gross_income: 60_001
-    cdcc_potential: 100
+    cdcc: 100
     state_code: LA
   output:
     la_non_refundable_cdcc: 10
@@ -38,7 +38,7 @@
   period: 2023
   input:
     adjusted_gross_income: 35_001
-    cdcc_potential: 100
+    cdcc: 100
     state_code: LA
   output:
     la_non_refundable_cdcc: 10

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

@@ -157,3 +157,61 @@
         state_fips: 22
   output:
     la_income_tax: 2252
+
+- name: 0-LA.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 10000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        deductible_mortgage_interest: 3914.7568
+        taxable_interest_income: 5872.1355
+        is_tax_unit_head: true
+      person2:
+        age: 70
+        employment_income: 10000.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        taxable_interest_income: 5872.1355
+        is_tax_unit_spouse: true
+      person3:
+        age: 12
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+        tax_unit_childcare_expenses: 8661.6035
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_fips: 22
+  output:
+    la_income_tax: 476