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

policyengine_us/variables/gov/states/co/tax/income/credits/care_worker/co_care_worker_credit_eligible_care_worker_count.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class co_care_worker_credit_eligible_care_worker_count(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Number of eligible Care Workers for the Colorado Care Worker Tax Credit"
+    defined_for = StateCode.CO
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/"
+
+    def formula(tax_unit, period, parameters):
+        person = tax_unit.members
+        care_worker = person(
+            "co_care_worker_credit_eligible_care_worker", period
+        )
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        return tax_unit.sum(care_worker & head_or_spouse)

policyengine_us/variables/gov/states/co/tax/income/credits/co_tabor_cash_back.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class co_tabor_cash_back(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Colorado TABOR cash back"
+    defined_for = StateCode.CO
+    unit = USD
+    definition_period = YEAR
+    reference = "https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_01.pdf"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.co.tax.income.credits.tabor
+
+        joint = tax_unit("tax_unit_is_joint", period)
+        return where(joint, p.joint, p.single)

policyengine_us/variables/gov/states/ga/tax/income/credits/ga_itemizer_credit.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class ga_itemizer_credit(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Georgia itemizer tax credit"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-29-23/"
+    defined_for = StateCode.GA
+
+    def formula(tax_unit, period, parameters):
+        # Full-year and part-year residents who itemize their deductions
+        # are entitled to a credit up to $300 per taxpayer
+        itemizes = tax_unit("tax_unit_itemizes", period)
+        taxpayer_count = tax_unit("head_spouse_count", period)
+        p = parameters(period).gov.states.ga.tax.income.credits.itemizer
+        return where(itemizes, p.amount * taxpayer_count, 0)

policyengine_us/variables/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.py

@@ -10,7 +10,7 @@ class ga_retirement_exclusion_countable_earned_income(Variable):
     reference = (
         "https://dor.georgia.gov/document/booklet/2021-it-511-individual-income-tax-booklet/download",  # Page 15
         "https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download",  # Page 15
-        "https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807",
+        "https://law.justia.com/codes/georgia/title-48/chapter-7/article-2/section-48-7-27/",  # (a)(5)(E)(i)
     )
     defined_for = StateCode.GA
 
@@ -18,5 +18,8 @@ class ga_retirement_exclusion_countable_earned_income(Variable):
         p = parameters(
             period
         ).gov.states.ga.tax.income.agi.exclusions.retirement.cap
-        earned_income = person("earned_income", period)
+        # Business income is included in the earned income concept for the Georgia retirement income exclusion
+        earned_income = add(
+            person, period, ["earned_income", "partnership_s_corp_income"]
+        )
         return min_(p.earned_income, earned_income)

policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc.py

@@ -5,7 +5,7 @@ class hi_cdcc(Variable):
     value_type = float
     entity = TaxUnit
     label = "Hawaii child and dependent care credit"
-    defined_for = StateCode.HI
+    defined_for = "hi_cdcc_eligible"
     unit = USD
     definition_period = YEAR
     reference = "https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf#page=40"

policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.py

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class hi_cdcc_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Hawaii child and dependent care credit eligible"
+    defined_for = StateCode.HI
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/hawaii/title-14/chapter-235/section-235-55-6/"
+
+    def formula(tax_unit, period, parameters):
+        count_cdcc_eligible = tax_unit("count_cdcc_eligible", period)
+        return count_cdcc_eligible > 0

policyengine_us/variables/gov/states/hi/tax/income/credits/hi_act_115_rebate.py

@@ -0,0 +1,32 @@
+from policyengine_us.model_api import *
+
+
+class hi_act_115_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Hawaii ACT 115 rebate"
+    defined_for = StateCode.HI
+    unit = USD
+    definition_period = YEAR
+    reference = "https://tax.hawaii.gov/act-115-ref/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.hi.tax.income.credits.act_115_rebate
+        filing_status = tax_unit("filing_status", period)
+        statuses = filing_status.possible_values
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        return select(
+            [
+                filing_status == statuses.JOINT,
+                filing_status == statuses.HEAD_OF_HOUSEHOLD,
+                filing_status == statuses.SEPARATE,
+                filing_status == statuses.SURVIVING_SPOUSE,
+            ],
+            [
+                p.joint.calc(federal_agi),
+                p.single.calc(federal_agi),
+                p.single.calc(federal_agi),
+                p.joint.calc(federal_agi),
+            ],
+            default=p.single.calc(federal_agi),
+        )

policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate.py

@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class il_income_tax_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Illinois income tax rebate"
+    defined_for = "il_income_tax_rebate_eligible"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-5-212-1.html"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.states.il.tax.income.credits.income_tax_rebate
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        joint = tax_unit("tax_unit_is_joint", period)
+        base_amount = where(
+            joint,
+            p.amount.joint.calc(federal_agi),
+            p.amount.other.calc(federal_agi),
+        )
+        dependent_count = tax_unit("tax_unit_dependents", period)
+        capped_dependents = min_(dependent_count, p.max_dependents)
+        dependent_amount = capped_dependents * p.amount.dependent
+        return base_amount + dependent_amount

policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class il_income_tax_rebate_eligible(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Illinois income tax rebate eligible"
+    defined_for = StateCode.IL
+    unit = USD
+    definition_period = YEAR
+    reference = "https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-5-212-1.html"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.states.il.tax.income.credits.income_tax_rebate
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        joint = tax_unit("tax_unit_is_joint", period)
+        income_threshold = where(
+            joint,
+            p.amount.joint.thresholds[1],
+            p.amount.other.thresholds[1],
+        )
+        return federal_agi < income_threshold

policyengine_us/variables/gov/states/in/tax/income/credits/in_automatic_refund_rebate.py

@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class in_automatic_refund_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Indiana automatic refund rebate"
+    defined_for = StateCode.IN
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/indiana/2022/title-4/article-10/chapter-22/"
+
+    def formula(tax_unit, period, parameters):
+        p = (
+            parameters(period)
+            .gov.states["in"]
+            .tax.income.credits.automatic_refund_rebate.amount
+        )
+
+        # Total amount per person (base + additional)
+        amount_per_person = p.base + p.additional
+
+        # Multiply by number of head and spouse
+        head_spouse_count = tax_unit("head_spouse_count", period)
+
+        return amount_per_person * head_spouse_count

policyengine_us/variables/gov/states/ks/tax/income/credits/ks_fstc.py

@@ -45,7 +45,7 @@ class ks_fstc(Variable):
         eligible_income = fagi <= p.food_sales_tax.agi_limit
         # compute credit amount
         eligible = eligible_unit & eligible_income
-        exemptions = tax_unit("ks_count_exemptions", period)
+        exemptions = tax_unit("tax_unit_size", period)
         old_dependents = count_all_dependents - count_child_dependents
         fstc_exemptions = max_(0, exemptions - old_dependents)
         return eligible * fstc_exemptions * p.food_sales_tax.amount

policyengine_us/variables/gov/states/la/tax/income/credits/cdcc/la_non_refundable_cdcc.py

@@ -15,7 +15,7 @@ class la_non_refundable_cdcc(Variable):
             period
         ).gov.states.la.tax.income.credits.cdcc.non_refundable
         # Louisiana matches the potential federal credit
-        us_cdcc = tax_unit("cdcc_potential", period)
+        us_cdcc = tax_unit("cdcc", period)
         us_agi = tax_unit("adjusted_gross_income", period)
         match = p.match.calc(us_agi, right=True)
         uncapped_credit = us_cdcc * match

policyengine_us/variables/gov/states/ma/dta/tcap/eaedc/dependent_care_deduction/ma_eaedc_dependent_care_deduction_person.py

@@ -13,7 +13,7 @@ class ma_eaedc_dependent_care_deduction_person(Variable):
     def formula(person, period, parameters):
         dependent = person("ma_eaedc_eligible_dependent", period)
         total_weekly_hours = person.spm_unit.sum(
-            person("weekly_hours_worked", period.this_year)
+            person("weekly_hours_worked_before_lsr", period.this_year)
         )
         age = person("monthly_age", period)
         p = parameters(

policyengine_us/variables/gov/states/ma/dta/tcap/tafdc/income/deductions/ma_tafdc_dependent_care_deduction_person.py

@@ -13,7 +13,7 @@ class ma_tafdc_dependent_care_deduction_person(Variable):
     def formula(person, period, parameters):
         dependent = person("ma_tafdc_eligible_dependent", period)
         total_weekly_hours = person.spm_unit.sum(
-            person("weekly_hours_worked", period.this_year)
+            person("weekly_hours_worked_before_lsr", period.this_year)
         )
         age = person("monthly_age", period)
         p = parameters(

policyengine_us/variables/gov/states/ma/eec/ccfa/eligibility/ma_ccfa_activity_eligible.py

@@ -15,7 +15,9 @@ class ma_ccfa_activity_eligible(Variable):
         is_head_or_spouse = person("is_tax_unit_head_or_spouse", period)
 
         # Individual activity requirements
-        hours_worked = person("weekly_hours_worked", period.this_year)
+        hours_worked = person(
+            "weekly_hours_worked_before_lsr", period.this_year
+        )
         meets_work_requirement = hours_worked >= p.weekly_hours
 
         age = person("monthly_age", period)

policyengine_us/variables/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.py

@@ -0,0 +1,29 @@
+from policyengine_us.model_api import *
+
+
+class ma_taxpayer_refund_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Massachusetts taxpayer refund rebate"
+    defined_for = StateCode.MA
+    unit = USD
+    definition_period = YEAR
+    reference = "https://tax.hawaii.gov/act-115-ref/"
+
+    def formula(tax_unit, period, parameters):
+        income_tax_before_credits = tax_unit(
+            "ma_income_tax_before_refundable_credits", period
+        )
+        p = parameters(period).gov.states.ma.tax.income.credits
+
+        # Sum refundable credits except ma_taxpayer_refund_rebate to avoid circular reference
+        refundable_credit_list = p.refundable
+        other_refundable_credits = 0
+        for credit in refundable_credit_list:
+            if credit != "ma_taxpayer_refund_rebate":
+                other_refundable_credits += tax_unit(credit, period)
+
+        income_tax_less_credits = max_(
+            income_tax_before_credits - other_refundable_credits, 0
+        )
+        return p.taxpayer_refund_rebate.rate * income_tax_less_credits

policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class me_relief_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Maine Relief Rebate"
+    defined_for = "me_relief_rebate_eligible"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.maine.gov/governor/mills/relief-checks"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.me.tax.income.credits.relief_rebate
+        head_spouse_count = tax_unit("head_spouse_count", period)
+        return head_spouse_count * p.amount

policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate_eligible.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class me_relief_rebate_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Maine Relief Rebate eligible"
+    defined_for = StateCode.ME
+    definition_period = YEAR
+    reference = "https://www.maine.gov/governor/mills/relief-checks"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.me.tax.income.credits.relief_rebate
+        filing_status = tax_unit("filing_status", period)
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        income_threshold = p.income_limit[filing_status]
+        return federal_agi < income_threshold

policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py

@@ -20,7 +20,11 @@ class mn_child_and_working_families_credits(Variable):
         # The credits are defined by separate legal code sections
         # but are calculated together in the tax forms.
         # Child Tax Credit computation:
-        qualifying_children = tax_unit("ctc_qualifying_children", period)
+        qualifying_children = add(
+            tax_unit,
+            period,
+            ["mn_child_and_working_families_credits_ctc_eligible_child"],
+        )
         p = parameters(period).gov.states.mn.tax.income.credits.cwfc
         base_ctc_amount = qualifying_children * p.ctc.amount
         # Working Family Credit computation:

policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class mn_child_and_working_families_credits_ctc_eligible_child(Variable):
+    value_type = float
+    entity = Person
+    label = "Minnesota child and working families credits child tax credit eligible child"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://www.revisor.mn.gov/statutes/cite/290.0661#stat.290.0661.4"
+        "https://www.revisor.mn.gov/statutes/cite/290.0671"
+        "https://www.revenue.state.mn.us/sites/default/files/2024-01/m1cwfc-23_1.pdf"
+    )
+    defined_for = StateCode.MN
+
+    def formula(person, period, parameters):
+        age = person("age", period)
+        meets_eitc_identification_requirements = person(
+            "meets_eitc_identification_requirements", period
+        )
+        p = parameters(period).gov.states.mn.tax.income.credits.cwfc.ctc
+        age_eligible = age < p.age_limit
+        return age_eligible & meets_eitc_identification_requirements

policyengine_us/variables/gov/states/mt/tax/income/credits/rebate/mt_income_tax_rebate.py

@@ -4,14 +4,13 @@ from policyengine_us.model_api import *
 class mt_income_tax_rebate(Variable):
     value_type = float
     entity = TaxUnit
-    label = "Montana 2023 income tax rebate"
+    label = "Montana 2021 income tax rebate"
     unit = USD
     definition_period = YEAR
     reference = "https://archive.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0910/0150-0300-0210-0910.html"
     defined_for = StateCode.MT
 
     # The rebate is based on 2021 income tax liability, but provided in 2023
-    # we assume that the tax liability does not change between 2021 and 2023
     def formula(tax_unit, period, parameters):
         p = parameters(period).gov.states.mt.tax.income.credits.rebate
         filing_status = tax_unit("filing_status", period)

policyengine_us/variables/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.py

@@ -19,8 +19,8 @@ class nj_cdcc(Variable):
         taxable_income = tax_unit("nj_taxable_income", period)
 
         # Get federal CDCC
-        # New Jersey matches the potential federal credit
-        federal_cdcc = tax_unit("cdcc_potential", period)
+        # New Jersey matches the actual federal credit value
+        federal_cdcc = tax_unit("cdcc", period)
 
         # Calculate NJ CDCC
         rate = p.calc(taxable_income, right=True)

policyengine_us/variables/gov/states/oh/tax/income/credits/oh_cdcc.py

@@ -16,8 +16,8 @@ class oh_cdcc(Variable):
         p = parameters(period).gov.states.oh.tax.income.credits.cdcc
 
         agi = tax_unit("oh_modified_agi", period)
-        # Ohio matches the federal credit taken
-        us_cdcc = tax_unit("cdcc", period)
+        # Ohio matches the potential federal credit
+        us_cdcc = tax_unit("cdcc_potential", period)
 
         rate = p.match.calc(agi)
         # qualify for full CDCC amount when AGI < 20_000

policyengine_us/variables/gov/states/pa/tax/income/credits/pa_eitc.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class pa_eitc(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Pennsylvania Working Pennsylvanians Tax Credit"
+    defined_for = StateCode.PA
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.palegis.us/legislation/bills/text/PDF/2025/0/HB0416/PN2576#page=50"  # Article XVI-W.2
+
+    def formula(tax_unit, period, parameters):
+        federal_eitc = tax_unit("eitc", period)
+        p = parameters(period).gov.states.pa.tax.income.credits.eitc
+        return federal_eitc * p.match

policyengine_us/variables/gov/states/pa/tax/income/forgiveness/pa_tax_forgiveness_rate.py

@@ -13,9 +13,7 @@ class pa_tax_forgiveness_rate(Variable):
     def formula(tax_unit, period, parameters):
         eligibility_income = tax_unit("pa_eligibility_income", period)
         person = tax_unit.members
-        is_child_dependent = person("is_child_of_tax_head", period) & person(
-            "is_tax_unit_dependent", period
-        )
+        is_child_dependent = person("is_child_dependent", period)
         child_dependents = tax_unit.sum(is_child_dependent)
         # filing status affects the base, where it doubles for married claimants
         filing_status = tax_unit("filing_status", period)

policyengine_us/variables/gov/states/sc/tax/income/credits/cdcc/sc_cdcc.py

@@ -24,7 +24,7 @@ class sc_cdcc(Variable):
         sc_max_care_expense = parameters(period_max).gov.irs.credits.cdcc.max
 
         # Get child care expenses.
-        childcare_expenses = tax_unit("tax_unit_childcare_expenses", period)
+        childcare_expenses = tax_unit("cdcc_relevant_expenses", period)
 
         # Married filing separate are ineligible.
         filing_status = tax_unit("filing_status", period)

policyengine_us/variables/gov/states/sc/tax/income/credits/sc_2022_rebate.py

@@ -0,0 +1,29 @@
+from policyengine_us.model_api import *
+
+
+class sc_2022_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "South Carolina 2022 rebate"
+    defined_for = StateCode.SC
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.scstatehouse.gov/sess124_2021-2022/bills/1087.htm"
+
+    def formula(tax_unit, period, parameters):
+        tax_before_non_refundable_credits = tax_unit(
+            "sc_income_tax_before_non_refundable_credits", period
+        )
+        p = parameters(period).gov.states.sc.tax.income.credits
+        other_non_refundable_credits = 0
+        for credit in p.non_refundable:
+            if credit != "sc_2022_rebate":
+                other_non_refundable_credits += tax_unit(credit, period)
+        refundable_credits = tax_unit("sc_refundable_credits", period)
+        tax_after_credits = max_(
+            0,
+            tax_before_non_refundable_credits
+            - other_non_refundable_credits
+            - refundable_credits,
+        )
+        return min_(tax_after_credits, p["2022_rebate"].amount)

policyengine_us/variables/gov/states/tx/dta/csfp/tx_dta_csfp_income_eligible.py

@@ -0,0 +1,14 @@
+from policyengine_us.model_api import *
+
+
+class tx_dta_csfp_income_eligible(Variable):
+    value_type = bool
+    entity = Person
+    definition_period = YEAR
+    label = "Texas Commodity Supplemental Food Program income eligible"
+    defined_for = StateCode.TX
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.tx.dta.csfp
+        fpg = person.spm_unit("school_meal_fpg_ratio", period)
+        return fpg <= p.fpg_limit

policyengine_us/variables/gov/states/tx/fpp/tx_fpp_age_eligible.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class tx_fpp_age_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Texas Family Planning Program age eligibility"
+    definition_period = YEAR
+    reference = "https://www.healthytexaswomen.org/healthcare-programs/family-planning-program/fpp-who-can-apply"
+    defined_for = StateCode.TX
+
+    def formula(person, period, parameters):
+        age = person("age", period)
+        p = parameters(period).gov.states.tx.fpp
+        age_threshold = p.age_threshold
+        return age <= age_threshold

policyengine_us/variables/gov/states/tx/fpp/tx_fpp_benefit.py

@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class tx_fpp_benefit(Variable):
+    value_type = float
+    entity = Person
+    label = "Texas Family Planning Program benefit"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://www.healthytexaswomen.org/healthcare-programs/family-planning-program/fpp-who-can-apply",
+        "https://www.hhs.texas.gov/sites/default/files/documents/texas-womens-health-programs-report-2024.pdf",
+    )
+    defined_for = "tx_fpp_eligible"
+    adds = ["gov.states.tx.fpp.annual_benefit"]

policyengine_us/variables/gov/states/tx/fpp/tx_fpp_eligible.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class tx_fpp_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Texas Family Planning Program eligibility"
+    definition_period = YEAR
+    reference = (
+        "https://www.healthytexaswomen.org/healthcare-programs/family-planning-program/fpp-who-can-apply",
+        "https://www.hhs.texas.gov/sites/default/files/documents/texas-womens-health-programs-report-2024.pdf",
+    )
+    defined_for = StateCode.TX
+
+    def formula(person, period, parameters):
+        age_eligible = person("tx_fpp_age_eligible", period)
+        income_eligible = person.spm_unit("tx_fpp_income_eligible", period)
+        return age_eligible & income_eligible

policyengine_us/variables/gov/states/tx/fpp/tx_fpp_income_eligible.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class tx_fpp_income_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    label = "Texas Family Planning Program income eligibility"
+    definition_period = YEAR
+    reference = (
+        "https://www.healthytexaswomen.org/healthcare-programs/family-planning-program/fpp-who-can-apply",
+        "https://www.hhs.texas.gov/sites/default/files/documents/texas-womens-health-programs-report-2024.pdf",
+    )
+    defined_for = StateCode.TX
+
+    def formula(spm_unit, period, parameters):
+        income = spm_unit("spm_unit_net_income", period)
+        income_limit = spm_unit("tx_fpp_income_limit", period)
+        return income <= income_limit

policyengine_us/variables/gov/states/tx/fpp/tx_fpp_income_limit.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class tx_fpp_income_limit(Variable):
+    value_type = float
+    entity = SPMUnit
+    label = "Texas Family Planning Program income limit"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://www.healthytexaswomen.org/healthcare-programs/family-planning-program/fpp-who-can-apply",
+        "https://www.hhs.texas.gov/sites/default/files/documents/texas-womens-health-programs-report-2024.pdf",
+    )
+    defined_for = StateCode.TX
+
+    def formula(spm_unit, period, parameters):
+        # Get the Federal Poverty Guideline for this SPM unit
+        fpg = spm_unit("spm_unit_fpg", period)
+
+        # Get FPG percentage (250% = 2.5)
+        p = parameters(period).gov.states.tx.fpp
+
+        # Return annual income limit (FPG * percentage)
+        return fpg * p.fpg_percentage

policyengine_us/variables/gov/states/tx/tanf/assistance_unit/tx_tanf_age_eligible_child.py

@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class tx_tanf_age_eligible_child(Variable):
+    value_type = bool
+    entity = Person
+    label = "Age-eligible child for Texas TANF based on demographics"
+    definition_period = MONTH
+    reference = (
+        "https://www.hhs.texas.gov/handbooks/texas-works-handbook/a-220-tanf",
+        "https://www.law.cornell.edu/regulations/texas/1-TAC-372-307",
+    )
+    defined_for = StateCode.TX
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.tx.tanf.age_threshold
+        age = person("monthly_age", period)
+        is_dependent = person("is_tax_unit_dependent", period)
+        is_full_time_student = person("is_full_time_student", period)
+
+        age_eligible = where(
+            is_full_time_student,
+            age < p.student_dependent,
+            age < p.minor_child,
+        )
+
+        return age_eligible & is_dependent